Carlsbad City Council
March 25, 2025

Date: ____________________

Name (First and Last): __________________________________________________

Date of Birth: _______________________ Birth Place: ________________________

(**If born outside the U.S.) Date of entry into the U.S.?_______________________ Immigration Status:________________________
Cell Phone Number: _________________Work Phone Number:________________

Current Address: ______________________________________________________

Gender (circle one): Male Female Other

LGBTQ (Lesbian, Gay, Bisexual, Transgender, questioning their orientation):

Yes No Declined to answer

Race: American Indian/Alaska Native Asian Black

Pacific Islander/Native Hawaiian White Other:_____________________

Hispanic or Latino: Yes No

Marital Status: Single Married Divorced If married, date of marriage:______

Who referred you to Casa de Amparo’s New Directions Program?

Name:____________________________ Agency:____________________________

Are you re-entering after previously exiting this THPP program? Yes No

County of Emancipation: ________________________________________________

Prior to Emancipation, are you an ILP-eligible probation ward? Yes No

Have you given birth to or fathered one or more children? Yes No

If so, are you a custodial parent? Yes No

If you don’t have custody, are you seeking custody? Yes No

Immediately prior to THPP, where did you live? _____________________________

March 25, 2025
Item #12 Page 391 of 578

Was the housing subsidized? Yes No Unknown N/A – Did not pay rent

County where youth was living immediately prior to THPP?___________________

Did you experience homelessness between foster care and THPP? Yes No

Are you receiving public benefits? SSI/SSDI GA/GR Food Stamps WIC

CalWORKS/TANF Subsidized Child Care Other:_________________________

Are you receiving other financial support? Child Support

Educational/vocational Loans From family member/other person Other: _________

EDUCATION & EMPLOYMENT

Educational Status:
□ Attending HS, GED equivalency Program – Part Time
□ Attending HS, GED equivalency Program – Full Time
□ Received HS Diploma – School: __________________ Date of graduation: _______ □ Completed GED equivalency Program
□ Dropped out/Withdrew from College
□ Attending 2yr / Community College – Part Time
□ Attending 2yr / Community College – Full Time
□ Received AA/AS from 2yr / Community College
□ Attending 4yr college / University – Part Time
□ Received BA/BS from 4 year college/university

Highest Level of Education Completed:
□ Some High School
□ GED/High School Equivalent
□ High School Diploma
□ Associate’s Degree (AA/AS)
□ Bachelor’s Degree (BA/BS)

If currently enrolled in GED completion or high school, where are you attending? ______________________________________________________________________

If currently attending college/trade school, where are you enrolled? ______________________________________________________________________

When did you begin this program?_______ Estimated completion date: ________

Vocational Training Status:
□ Unknown
□ Not Applicable – never attended
March 25, 2025
Item #12 Page 392 of 578

□ Attending vocational/on-the-job training – Part Time
□ Attending vocational/on-the-job training – Full Time
□ Competed voc/OTJ and/or rec’d certificate or license

Other Training Status:
□ Unknown
□ Not Applicable; never attended
□ Dropped out of military/JobCorps/CCC/AmericCorps
□ Trainee/member of military/JobCorps/CCC/AmeriCorps
□ Completed training with military/JobCorps/CCC/AmeriCorps

What are your long-term education goals?
______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________

Are you currently employed? Yes No If yes, where? ___________________

Total Monthly Income (all sources): _______________________________________

Do you have a checking account, savings account, or IDA? Yes No

Do you like your current job? Yes No

Approximately how many hours per week are you working? __________________

How much do you earn per hour? ________________________________________

What are your long-term career goals?
______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________

MEDICAL HEALTH

Do you have Health Insurance (through Medical, employer, other)? Yes No

Do you have a primary care physician and/or clinic? Yes or No

If yes, name and location of physician/clinic: _______________________________

Are you currently taking any medications? Yes No If yes, please list:

Medication Dose Frequency Do you take as prescribed?

March 25, 2025
Item #12 Page 393 of 578

Are you aware of any allergies or adverse reactions to medication? ______________________________________________________________________ ______________________________________________________________________

MENTAL HEALTH

Do you have any special needs related to mental health? □ ADHD □Cognitive Impairment □ Emotional Disturbance
□ Autism □ Other:_________________________

Are you currently seeing a therapist/counselor?
______________________________________________________________________ ______________________________________________________________________

Were your previous mental health treatment experiences positive? Explain. ______________________________________________________________________ ______________________________________________________________________

Have you ever been hospitalized for mental health reasons? If so, please list dates and reason.
______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________

Do you have any current mental health or safety issues we should be aware of? ______________________________________________________________________ ______________________________________________________________________

Aside from traditional therapy/counseling, do you do anything else to promote mental health wellness?
______________________________________________________________________ ______________________________________________________________________

Have you been a victim of domestic violence as an adult? Yes No

SUBSTANCE USE

Are you currently struggling with drugs and alcohol use? Yes or No

If yes, please list what substances you are using below.

Type Date of Last Use Amount of Last Use Length/Frequency of Use

Do you have a history of substance use? Yes No

March 25, 2025
Item #12 Page 394 of 578

How old were you when you first used drugs or alcohol? _____________________ Age Type of Use

Are you currently involved in a Court mandated treatment? ______________________________________________________________________ ______________________________________________________________________

What helps you remain sober?
______________________________________________________________________ ______________________________________________________________________

Do you need support or substance abuse services at this time? Yes No

CRIMINAL HISTORY

Have you ever been arrested? Yes No If yes, when and what for? ______________________________________________________________________ ______________________________________________________________________

Have you ever been convicted of a crime as an adult? Yes No If yes, when and what for?
______________________________________________________________________ ______________________________________________________________________

Have you ever been convicted of a crime as a juvenile? Yes No If yes, when and what for?
______________________________________________________________________ ______________________________________________________________________

Have you ever been involved with adult criminal justice system (prior to entering THP)? Yes No If yes, were you incarcerated or detained? ____________ Are you currently obligated to fulfill any court requirements (including probation)?
______________________________________________________________________ ______________________________________________________________________

Probation officer name and location: ______________________________________

TRANSPORTATION

Do you have access to transportation?
□ Access to a vehicle
□ Transported by someone else
□ Able to use public transportation
□ Other: __________________
March 25, 2025
Item #12 Page 395 of 578

What is your current form of transportation?
______________________________________________________________________

Do you have a: A) Driver’s License or B) Permit? What is your driver’s license number? ____________________, _______ (State)

Do you own a car? Yes No
If yes, please list make, model and license plate number: _____________________ ______________________________________________________________________

If you have a car, do you have car insurance? Yes No
If yes, please list insurance company & specifics of your coverage: ____________ ______________________________________________________________________ ______________________________________________________________________

Do you have concerns with transportation or need support finding transportation?
______________________________________________________________________ ______________________________________________________________________

ADDITIONAL INFORMATION

Who do you consider your family and/or support system? Are they helpful? ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________

How long were you in the foster care system? ______________________________ From ages: ______________ to _______________

Do you have contact with your biological/adoptive parents? Yes No If no, when was the last time you had contact? _____________________________ Do you have any permanent connection with at least one adult for support, advice, guidance? Yes No Relationship:________________________

Is there anything else program staff should know about you? ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________

Advocate Observations: (body language, eye contact, etc.) ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________

Name, title and credential of Staff who completed intake:

______________________________________________________________________ March 25, 2025
Item #12 Page 396 of 578

Treating and Preventing Child Abuse and Neglect

Casa de Amparo
2025 Board of Directors Roster

100% of Casa de Amparo’s Board of Directors contributes to the organization.

325 Buena Creek Road • San Marcos • CA 92069

Phone: 760-754-5500 • Fax: 760-566-3569 • Website: www.casadeamparo.org

Chair of the Board
Debbie Slattery
Senior Vice President & Business Center Manager, California Bank & Trust

Vice-Chair
Kerry Forde
Chief Operating Officer, Kaiser Permanente

Immediate Past Chair
Kayleen Huffman
CFO, Bassett Home Furnishings

Secretary
Stephen Lemrond
Vice President of Supply Chain, OneSource Distributors

Treasurer
Michele Lambert
CFO, Vista Community Clinic

Ex-Officio Member
Katherine M. Karpé
Chief Executive Officer, Casa de Amparo

Members of the Board
Michael Barnett
Retired Undersheriff and Former Nonprofit CEO

James Collins
Vice President, Cultural Programs & Development, Chargers

Thea Copeland
Vice President of Strategy, OneSource Distributors

Marilou Dela Rosa
Owner, Access Care Culture of Caring

Jim Grant
President, J.E. Grant General Contractors

Katharine Krul-Manor
Founder & CEO, KKM Leadership

Dr. Jon Montgomery
Medical Officer, San Diego Sheriff’s Department

Allen Owens
Owner, Owens Training & Consulting

Michael Platis
Senior Project Manager, Jones Lang Lasalle

Alan Willingham
Senior Vice President of Operations, Lennar
March 25, 2025
Item #12 Page 397 of 578

Casa De Amparo
Audited Financial Statements
June 30, 2024

Presented by
Pinnacle Accounting & Financial Services
A Professional Corporation
March 25, 2025
Item #12 Page 398 of 578
Casa De Amparo
Audited Financial Statements
Year Ended June 30, 2024

CONTENTS

Page No.

INDEPENDENT AUDITORS’ REPORT 1-2

FINANCIAL STATEMENTS
Statement of Financial Position 3
Statement of Activities and Changes in Net Assets 4
Statement of Functional Expenses 5
Statement of Cash Flows 6
Notes to Financial Statements 7-19

SUPPLEMENTARY INFORMATION
Schedule of Expenditures of Federal Awards 20
Notes to Schedule of Expenditures of Federal Awards 21

COMPLIANCE REPORTS
Independent Compliance Reports Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 22-23
Independent Auditors’ Report on Compliance for each Major Program and on Internal Control over Compliance in
Accordance with the Uniform Guidance 24-25
Schedule of Findings and Questioned Costs 26-27
March 25, 2025
Item #12 Page 399 of 578

INDEPENDENT AUDITORS’ REPORT

To the Board of Directors of
Casa De Amparo
San Marcos, CA

Opinion
We have audited the accompanying financial statements of Casa De Amparo (a nonprofit organization), which comprises the statement of financial position as of June 30, 2024, and the related statement of activities and changes in net assets, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the financial statements present fairly, in all material respects, the financial position of Casa De Amparo as of June 30, 2024, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Casa De Amparo and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Casa De Amparo’s ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

March 25, 2025
Item #12 Page 400 of 578
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Casa De Amparo's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Casa De Amparo’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Report on Summarized Comparative Information
We previously audited Casa De Amparo’s June 30, 2023, financial statements, and expressed an unmodified audit opinion on those audited financial statements in their report dated May 13, 2024. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2023, is consistent, in all material respects, with the audited financial statements from which it has been derived.

Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is
presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the f inancial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 13, 2024 on our consideration of the Casa De Amparo’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Casa De Amparo’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Casa De Amparo’s internal control over financial reporting and compliance.

Pinnacle Accounting & Financial Services
Sacramento, CA
November 12, 2024
2 March 25, 2025
Item #12 Page 401 of 578
Casa de Amparo
The accompanying notes are an integral part of the financial statements 3 Statement of Financial Position
June 30, 2024
(With Comparative Totals for June 30, 2023)

ASSETS
2024 2023
Current Assets
Cash and cash equivalents $ 396,066 $ 1,145,786
Grants receivable 1,309,020 1,432,373
Pledges receivable, net 287 287
Prepaid Expenses and other current assets 115,226 35,178 Total Current Assets 1,820,599 2,613,624
Noncurrent Assets
Land lease 806,758 859,954
Deposits 68,910 62,710
Certificates of deposit 3,653,020 4,763,243
Fund held by community foundations 801,886 733,449
Property and equipment, net of assets 13,028,111 13,357,082 Operating lease right-of-use asset, net 54,532 219,022 Total Noncurrent Assets 18,413,217 19,995,460
TOTAL ASSETS $ 20,233,816 $ 22,609,084

LIABILITIES AND NET ASSETS

LIABILITIES
Current Liabilities

Accounts Payable $ 23,646 $ 58,590
Accrued compensation and other expenses 745,304 699,303 Loan payable, current portion - 2,458,623
Operating lease liabilities, current portion 52,773 113,440 Deferred revenue 3,721 -
Total Current Liabilities 825,444 3,329,956

Non-Current Liabilities

Operating lease liabilities, net of current portion 2,407 73,669 Total Non-Current Liabilities 2,407 73,669
TOTAL LIABILITIES 827,851 3,403,625

NET ASSETS

Without Donor Restrictions 9,965,662 10,258,340
Board Designated net assets without donor restrictions 523,238 523,238 With Donor Restrictions 8,917,066 8,423,881
TOTAL NET ASSETS 19,405,965 19,205,459
TOTAL LIABILITIES AND NET ASSETS $ 20,233,816 $ 22,609,084 March 25, 2025
Item #12 Page 402 of 578
Casa de Amparo
The accompanying notes are an integral part of the financial statements 4 Statement of Activities and Changes in Net Assets
For the Year Ended June 30, 2024
(With Comparative Totals for June 30, 2023)

2024
Without With
2023
Donor Restrictions Donor Restrictions Total Total

SUPPORT AND REVENUE

Grant revenue $ 7,777,647 $ - $ 7,777,647 $ 7,019,204
Contributions of financial assets 1,662,836 455,622 2,118,458 2,196,869 Capital campaigns - 119,258 119,258 333,899
Special events revenue and related contributions 595,563 152,018 747,581 818,690 Contributions of non-financial assets 531,450 - 531,450 562,029 Interest and other income 404,906 2,122 407,028 200,140 Net Assets Released from Restrictions 235,835 (235,835) - - TOTAL SUPPORT AND REVENUE 11,208,237 493,185 11,701,422 11,130,831

EXPENSES

Program Services 7,987,826 - 7,987,826 8,628,949
General and administartive 1,442,973 - 1,442,973 1,662,216 Fundraising 1,811,170 - 1,811,170 615,874
Special events expense 258,948 - 258,948 388,923 TOTAL EXPENSES 11,500,916 - 11,500,916 11,295,962 CHANGES IN NET ASSETS (292,679) 493,185 200,506 (165,131)

Net Assets at Beginning of Year

10,781,578

8,423,881

19,205,459

19,370,590

Net Assets at End of Year $ 10,488,899 $ 8,917,066 $ 19,405,965 $ 19,205,459 March 25, 2025
Item #12 Page 403 of 578
The accompanying notes are an integral part of the financial statements 5 Casa de Amparo
Statement of Functional Expenses
For the Year Ended June 30, 2024
(With Comparative Totals for June 30, 2023)

2024 2023

Residential
Services
(STRTP)
ND
Transitional
Housing

Counseling
Services

Total Program
Services

General and
Administration

Fund-Raising and
Special Events Total Total

Salaries and Wages $ 3,259,749 $ 646,315 $ 688,117 $ 4,594,181 $ 82,777 $ 956,835 $ 5,633,793 $ 5,432,472 Employee Benefits 623,862 119,409 152,189 895,460 20,228 107,849 1,023,537 920,748 Occupancy 276,977 856,006 86,244 1,219,227 39,199 - 1,258,425 893,644 Lease costs - - - - 238,753 - 238,753 415,564
Depreciation and amortization - - - - 480,278 - 480,278 452,597 Supplies 254,971 25,282 5,067 285,319 16,725 55,265 357,309 267,585 Contributions of non-fianncial assets - - - - - 531,226 531,226 526,767 Professional services 67,661 23,333 146,988 237,982 342,065 84,916 664,963 494,522 Program expenses 135,798 213,475 26,235 375,509 15,880 4,080 395,469 380,688 Special event expense - - - - - 258,948 258,948 390,423 Equipment expense 79,875 13,897 17,061 110,834 31,679 13,394 155,907 74,571 Transportation 64,066 36,877 3,938 104,881 966 3,039 108,886 138,379 Settlements - - - - 100,000 - 100,000 -
Other expenses 15,151 13,726 5,399 34,276 43,987 33,130 111,393 617,198 Interest expense 36,950 - 15,225 52,176 6,631 1,065 59,871 111,487 Telephone 44,913 9,061 9,611 63,586 4,213 2,083 69,881 88,269 Training meeting and other 9,871 1,367 3,158 14,396 19,592 18,288 52,277 91,048 Total Functional Expenses

$ 4,869,845 $ 1,958,747 $ 1,159,233 $ 7,987,826

$ 1,442,973

$ 2,070,118 $ 11,500,916 $ 11,295,962

Total Functional Expenses FY2023 $ 5,242,885 $ 2,135,232 $ 1,250,833 $ 8,628,949 $ 1,662,216 $ 1,004,797 $ 11,295,962 March 25, 2025
Item #12 Page 404 of 578
6 Casa de Amparo
Statement of Cash Flows
For the Year Ended June 30, 2024
(With Comparative Totals for June 30, 2023)

2024 2023
CASH FLOWS FROM OPERATING ACTIVITIES:

Change in Net Assets $ 200,506 $ (165,131)
Adjustments to Reconcile Change in Net Assets
Net Cash Provided (Used) by Operating Activities

Chan

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchases of Property and Equipment (95,023) (1,060,656) Purchase of Investments 1,110,223 (4,763,243)
Net Cash Used in Investing Activities 1,015,200 (5,823,899)

CASH FLOWS FROM FINANCING ACTIVITIES:

Contributions collected/released for long term and capital projects (119,258) (333,899) Repayments on loan payable (2,458,623) (125,057)
Net Cash Proveded by (Used in) Financing Activities (2,577,881) (458,956) Net Decrease in Cash (749,720) (5,710,519)
Cash Balance at Beginning of Year 1,145,786 6,856,305 Cash Balance at End of Year $ 396,066 $ 1,145,786

The accompanying notes are an integral part of the financial statements Depreciation 427,082 399,401
Amortization of donated assets 53,196 53,196
Contributions restricted for long term and capital projects 119,258 333,899 Realized and unrealized investment gains (61,816) (48,400) ges to operating assets and liabilities:

Grants receivable

123,353

(470,541)
Pledges receivable - 502,140
Prepaid expenses and other current assets (80,048) 41,146 Deposits 6,200 773
Accounts payable 34,949 82,143
Accrued compensation and other expenses (46,001) (44,208) Deferred revenue 3,721 (6,500)
Net cash on leases 32,561 (105,582)
Net Cash Provided (Used) by Operating Activities 812,961 572,336

March 25, 2025
Item #12 Page 405 of 578
7 Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024

Note 1. Organization and Purpose:

Casa de Amparo (the “Organization”) was established in 1978 in California as a non-profit corporation and is recognized as a 501(c)(3) Tax Exempt organization by the IRS. Casa de Amparo's mission is to support those affected by, and at risk of, child abuse or neglect through a range of programs and services that promote healing, growth, and healthy relationships.

Casa de Amparo is recognized as a major force in the field of child abuse prevention and treatment.

Partnering with the greater San Diego community, it assures that children and their families receive unique and innovative services for healing, for stopping child mistreatment of any kind, and for ending generational cycles of abuse. The result is a community where child abuse and neglect are not tolerated, and where child abuse awareness and prevention are priorities.

The Organization offers four integrated child abuse prevention and treatment programs. Residential Services (Short Term Residential Therapeutic Program or “STRTP”) provides 24-hour care and supportive/therapeutic services for children, from birth to 18, removed from the home due to abuse or neglect, including pregnant and parenting teens and their babies, and youth with special healthcare needs. New Directions provides transitional housing and supportive services to help former foster youth, ages 18 to 25, make a successful transition from foster care to independent living. Counseling Services provides trauma-informed therapy and case management for children and families experiencing, or at-risk of, child abuse or neglect.

The Organization has two campuses. The Casa Kids Campus on 11.4 acres owned by the Organization in the Twin Oaks Valley area of San Marcos was opened in April 2012. This campus provides housing for up to 50 children including 12 infants, and has a basketball court, a volleyball court, walking trails, gardens, a library, a learning center, an art/activities room, training rooms and administrative/support offices. The second campus is in Oceanside and is used by New Directions with buildings owned by the Organization and a long-term land lease agreement with the City of Oceanside.

In 2016, Casa de Amparo responded to the growing need for intensive residential care for pregnant and
parenting female foster youth and their babies by expanding its pregnant and parenting program capacity and space and also expanding overall clinical support space on the Casa Kids Campus. The cottage for pregnant and parenting female foster youth and their babies now serves up to 12 moms and 12 babies simultaneously.

In order to comply with the State of California’s Continuum of Care Reform (“CCR”), Casa de Amparo implemented STRTP standards and began the process of Joint Commission accreditation early in fiscal year 2017. Joint Commission accreditation was awarded May 19, 2017. Casa de Amparo received STRTP approval and its licensure from the State of California in January 2019.

In 2018, Casa de Amparo added the Transition Preparation Program (“TPP”) within its Residential Services program. The TPP serves older teenage foster youth, including youth who are pregnant or parenting. The TPP maintains all aspects of supervision and services provided in Residential Services while preparing teens to live independently by simulating apartment-style living.

In 2020, Casa de Amparo continued its campaign to raise funds to expand the Casa Kids Campus in San Marcos to include a Teen Wellness Center (“TWC”) for Foster Youth. The TWC will be licensed by California Community Care Licensing as a Community Treatment Facility, which is a secure STRTP.

March 25, 2025
Item #12 Page 406 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
Note 1. Organization and Purpose (continued):
8 The Teen Wellness Center will be the first of its kind in San Diego County and only the third in California. The TWC will serve foster youth who need a higher level of emotional, behavioral and mental health care. The TWC will play a vital role in the child abuse treatment and prevention services provided to children affected by complex trauma that would otherwise likely be placed out of state.

Note 2. Summary of Significant Accounting Policies:

Basis of Accounting: The accompanying financial statements are prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America.

Basis of Presentation: Net assets, revenues, gains, and losses are classified based on the existence or absence of donor or grantor-imposed restrictions. Accordingly, net assets and changes therein are classified and reported as follows:

Net Assets without Donor Restrictions – Net assets without donor restrictions are free of donor-imposed restrictions. All revenues, gains, and losses that are not restricted by donors are included in this classification. All expenditures are reported in the without donor restrictions class of net assets, including expenditures funded by restricted contributions.

Expenditures funded by restricted contributions are reported in the without donor restrictions net asset class because the use of restricted contributions is in accordance with donors’ stipulations results in the release of such restrictions.

Net Assets with Donor Restrictions – Net assets with donor restrictions are limited as to use by donor-imposed stipulations that may expire with the passage of time or that may be satisfied by action of the Organization. The Organization reports gifts of cash and other assets as revenue with donor restrictions if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, the net assets are reclassified as net assets without donor restriction and reported in the statements of activities as net assets released from restrictions.

Some net assets with donor restrictions include a stipulation that assets provided be maintained permanently (perpetual in nature) while permitting the Organization to expend the income generated by the assets in accordance with the provisions of additional donor imposed stipulations or a Board approved spending policy.

Cash and Cash Equivalents: The Organization considers cash on hand and short-term investments with original maturities of three months or less to be cash and cash equivalents.

Contributions of financial assets - Contributions, including unconditional promises to give, are recorded when received. All contributions are available for unrestricted use unless specifically restricted by the donor. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire (that is, when a stipulated time restriction ends or purpose restriction is accomplished) in the reporting period in which the revenue is recognized.

March 25, 2025
Item #12 Page 407 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
Note 2. Summary of Significant Accounting Policies (continued):
9 Contributions of financial assets (Continued):

All other donor-restricted contributions are reported as increases in temporarily or permanently restricted net assets, depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets. Expenses are reported as decreases in unrestricted net assets.

Grants receivable: Grants receivable arise in the normal course of operations. It is the policy of management to review the outstanding grants receivable at year-end, as well as the bad debt write-offs experienced in the past, and establish an allowance for doubtful accounts for uncollectible amounts.

Management determined that no allowance is necessary on June 30, 2024 and 2023.

Pledges Receivable – Unconditional promises to give cash and other assets are recognized as revenue in the period received. Conditional promises to give are not recognized until donor stipulations are met.

Unconditional promises to give that are expected to be collected within one year are recorded at net realizable value. Unconditional promises to give, with payments due to the Organization beyond one year, are recorded as net assets with donor restrictions at the estimated present value of the expected future cash flows, using credit risk-adjusted rates applicable to the years in which the promises are expected to be received. Amortization of the discounts is recorded as contribution revenue in the appropriate net asset class.

An allowance for uncollectible pledges receivable is provided based upon management’s judgment of such factors as prior collection history and other relevant factors. Management determined that no allowance is necessary on June 30, 2024 and 2023.

Funds held by Community Foundations – The Organization transferred assets to community foundations holding them as endowed component funds for the benefit of the Organization. See Note 7 for additional detail.

Investment – The Organization records investment purchases at cost, or if donated, at fair value on the date of donation. Thereafter, investments are reported at their fair values in the statement of financial position. Net investment return/(loss) is reported in the statement of activities and consists of interest and dividend income, realized and unrealized capital gains and losses, less external and direct internal investment expenses.

Property and Equipment: Acquisitions of property and equipment of $5,000 or more are capitalized.

Property and equipment are stated at cost or, if donated, at the appropriate fair market value at the date of donation. Expenditures for maintenance and repairs are charged against operations.

Depreciation is computed using the straight-line method over the estimated useful lives of the related assets of 5 to 45 years.

Buildings 20 - 45 years
Furniture and equipment 5 - 7 years
Vehicles 5 years
Depreciation expense was $427,082 and $399,401 for the years ended June 30, 2024 and 2023, respectively.

March 25, 2025
Item #12 Page 408 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
Note 2. Summary of Significant Accounting Policies (continued):
10 Valuation of Long-Lived Assets – Accounting Standards Codification (“ASC”) Topic 360, Property, Plant, and Equipment requires that long-lived assets and certain identifiable intangibles to be held and used by the Organization be reviewed for impairment whenever events of changes in circumstances indicate that the carrying amount of an asset may not be recoverable.

Impairment, which is determined based upon the estimated fair value of the asset, is recorded when estimated undiscounted cash flows expected to be generated by the asset is insufficient to recover its net carrying value. As of June 30, 2024, the Organization did not identify any events or circumstances that would require recognition of an impairment loss under this standard.

Contributions of Non-Financial Assets – Contributed materials are recorded at their fair market value where an objective basis is available to measure their value. Such items are capitalized or charged to operations as appropriate. Certain contributed items are auctioned at the Organization’s special events.

Contributed items are included in the statements of activities as contributions of non-financial assets and program and special event expenses. The Organization recorded a total of $531,226 and $526,767 in operational expenses related to contributions of non-financial assets for the years ended June 30, 2024 and 2023, respectively. The Organization receives a substantial number of services donated by volunteers in carrying out the Organization’s program services. The services do not meet the criteria as contributions and are, therefore, not recognized in the financial statements.

Contributed property and equipment are recorded at fair value at the date of donation. Contributions with donor-imposed stipulations regarding how long the contributed assets must be used are recorded as net assets with donor restrictions; otherwise, the contributions are recorded as net assets without donor restrictions.

The Organization has capitalized the value of the donated land lease as a contribution with donor restrictions. Each year the Organization reclassifies amortization of the land lease from net assets with donor restrictions to net assets without donor restrictions. For the years ended June 30, 2024 and 2023, the ending value of the land lease is $806,758 and $859,954, respectively.

Functional allocation of expenses – The Organization allocates its expenses on a functional basis among its various programs and supporting services. Expenditures which can be identified with a specific program or support service are allocated directly, according to their natural expenditure classification. Costs that are common to several functions are allocated among the program and supporting services based on time records, space utilized, and estimates made by the Organization’s management.

Use of Estimates – The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America, requires the Organization to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Organization believes that the estimates utilized in preparing these financial statements are reasonable; however, actual results could differ from those estimates.

March 25, 2025
Item #12 Page 409 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
Note 2. Summary of Significant Accounting Policies (continued):
11 Income Taxes – The Organization is a qualified nonprofit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code.

The FASB issued Accounting Standards Notification No. 740-10, Accounting for Uncertainties in Income Taxes, which sets a minimum threshold for financial statement recognition of the benefit of tax position taken or expected to be taken in a tax return. The Organization uses a loss contingencies approach for evaluating uncertain tax positions and continually evaluates changes in tax law and new authoritative rulings. Management believes that the Organization has no uncertain tax positions.

Leases – the Organization determines if an arrangement is or contains a lease at inception. Leases are included in right-of-use (ROU) assets and lease liabilities in the balance sheet. ROU assets and lease liabilities reflect the present value of the future minimum lease payments over the lease term, and ROU assets also include prepaid or accrued rent. Operating lease expense is recognized on a straight-line basis over the lease term. Casa does not report ROU assets and leases liabilities for its short-term leases (leases with a term of 12 months or less). Instead, the lease payments of those leases are reported as lease expense on a straight-line basis over the lease term.

New Accounting Pronouncements – During the 2023 fiscal year the Organization adopted Accounting Standards Update (ASU) No. 2016-02, Leases, which requires lessees to recognize leases on the balance sheet and disclose key information about leasing arrangements. The Organization has elected not to restate the comparative period (2023). It also elected not to reassess at adoption (i) expired or existing contracts to determine whether they are or contain a lease, (ii) the lease classification of any existing leases, or (iii) initial direct costs for existing leases. At July 1, 2023 as a result of implementing ASU No. 2016-02, the Organization recognized right-of-use assets of $54,532 and lease liabilities totaling $54,532 on the statement of financial position as of July 1, 2023.

During the 2023 fiscal year the Organization adopted Accounting Standards Update (ASU) 2020-07, Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets. The new guidance requires nonprofit entities to present contributed nonfinancial assets as a separate line item in the statement of activities, apart from contributions of cash or other financial assets. The standard also increases the disclosure requirements around contributed nonfinancial assets, including disaggregating by category the types of contributed nonfinancial assets a nonprofit entity has received. Adoption of this standard did not have a significant impact on the financial statements, with the exception of increased disclosure.

Prior Period Adjustments - The Organization has recorded a prior period adjustment to net assets without donor restrictions in the amount of $139,975 to write-off Grant Revenue Receivables that were paid in full during the year ended June 30, 2023. The below table details the corrected amounts:

Original
Amount
Corrected
Amount

Accounts Recievable

$ 1,572,348
$ 1,432,373
Grant revenue 7,159,179 7,019,204
Net Assets without Donor Restrictions $ 10,398,314 $ 10,258,340 March 25, 2025
Item #12 Page 410 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
Note 2. Summary of Significant Accounting Policies (continued):
12 Subsequent Events – Subsequent events are events or transactions that occur after the statement of financial position date but before financial statements are available to be issued. The Organization recognizes in the financial statements the effects of all subsequent events that provide additional evidence about conditions that existed at that date, including the estimates inherent in the process of preparing financial statements. The Organization’s financial statements do not recognize subsequent events that provide evidence about conditions that did not exist at the date of the statement of financial position but arose after that date and before the financial statements are available to be issued.

The Organization has evaluated subsequent events through November 12, 2024, which is the date the financial statements are available for issuance.

Comparative Financial Information: The financial statements include certain prior year summarized comparative information in total. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, it should be read in conjunction with the Organization’s financial statements for the year ended June 30, 2023 from which the summarized information was derived.

Note 3. Property and Equipment:

Property and equipment for the year ended June 30, 2024 consist of the following:

Balance Balance
July 1, 2023 Additions Deletion June 30, 2024

TWC Construction in Prog $ 1,248,973 $ 8,478 $ - $ 1,257,451 Building Campaign - Ivey Ranch 32,020 - - 32,020
Vehicles 361,255 - - 361,255
Furniture & Equipment-Office 143,403 18,739 - 162,142
Furniture-Equipment-Units 797,876 - - 797,876
Software Customization 112,487 - - 112,487
Land 916,587 - - 916,587
Buildings - Ivey Ranch 1,559,789 - - 1,559,789
Buildings - Casa Kids Campus 13,174,916 70,894 - 13,245,809 Total Property and Equipment

18,347,307

98,110

- 18,445,417
Less Accumulated Depreciation

(4,990,224)

(427,082)

- (5,417,306)
Net Property and Equipment $ 13,357,082 $ (328,972) $ - $ 13,028,111 March 25, 2025
Item #12 Page 411 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
13 Note 4. Fair Value Measurements:

The Organization defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value hierarchy is established that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

Level 1: Inputs are quoted market prices (unadjusted) in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date.

Level 2: Inputs other than quoted prices within Level 1 that are observable, either directly or indirectly such as quoted prices for similar assets or liabilities in active markets or inactive markets, or inputs other than quoted prices that are observable for the asset or liability.

Level 3: Inputs are unobservable. Valuations for assets and liabilities that are derived from other valuation methodologies, including option pricing models, discounted cash flow models and similar techniques, and not based on market exchange, dealer, or broker traded transactions. Level 3 valuations incorporate certain assumptions and projections in determining the fair value assigned to such assets or liabilities.

The Organization uses appropriate valuation techniques based on the available inputs to measure the fair value of their investments. When available, the Organization measures fair value using Level 1 inputs because it generally provides the most reliable evidence of fair value. Level 3 inputs are only used when Level 1 or Level 2 inputs are not available.

The use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. The valuation levels are not necessarily an indication of the risk or liquidity associated with the underlying investments.

The table below presents the balances of assets measured at fair value on a recurring basis at June 30, 2024:

Fair Value Level 1 Level 2 Level 3
Financial Assets:

Cash and cash equivalents $ 3,653,020 $ 3,653,020 $ - $ - Funds held by community foundations 801,886 801,886 - - Total Financial Assets $ 4,454,906 $ 4,454,906 $ - $ -

Note 5. Concentration of Credit Risk:

Cash
The Organization maintains cash balances at several financial institutions. Accounts at these institutions are secured by the Federal Deposit Insurance Corporation. At times, the balances may exceed federally insured limits. There have been no losses in such accounts as of June 30, 2024. Management believes that the Organization is not exposed to any significant credit risk with respect to its cash.

March 25, 2025
Item #12 Page 412 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
14 Note 5. Concentration of Credit Risk (continued):

Revenue and Receivables
The Organization received approximately 66% of its revenue from government contracts for the year ended June 30, 2024, compared to 63% in the prior fiscal year. The Organization received $4.2 million or 37% of its total revenue from Residential Services (STRTP) and $2.3 million or 20% of its total revenue from its New Directions transitional housing program. For the year ended June 30, 2023, the Organization received $4 million or 35% of its total revenue from Residential Services (STRTP) and $12.9 million or 11% of its total revenue from its New Directions transitional housing program.

Pledges receivable totaled $4,713 at June 30, 2024 and $287 at June 30, 2023.

Note 6. Pledges Receivable

Pledges receivable consist of the following at June 30:
2024
Net pledges receivable $ 5,000
Less imputed discount (4,713)
$ 287
Contributions receivable consist of the following:

Due in less than one year

$ 5,000
Due in one to five years -
$ 5,000

The net present value for the pledges due in more than one year is discounted at a rate of 3%.

Note 7. Funds Held by Community Foundations:

Funds held by community foundations consist of endowment funds held by The San Diego Foundation and the Jewish Community Foundation of San Diego (“the Foundations”) for the benefit of the Organization.

The Organization has granted The San Diego Foundation variance power, which gives their Trustees the power to use the Fund for other purposes in certain circumstances. The Funds are subject to The San Diego Foundation’s investment and spending policies.

The San Diego Foundation endowment funds are invested in the following assets classes:

Asset Class %
Equity 40%
Hedge Funds 15%
Private Equity 15%
Fixed Income 10%
Real Estate 7%
Real Assets 3%
Private Credit 10%
March 25, 2025
Item #12 Page 413 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
15 Note 7. Funds Held by Community Foundations (continued):

The funds held at the Jewish Community Foundation of San Diego have been designated by the Organization’s board of directors to be invested in their pool Organization funds, which have endowment like investment objectives.

The Jewish Community Foundation of San Diego pool Organization funds are invested in the following assets classes:

Asset Class %
Equity 42%
Private Assets 28%
Fixed Income 17%
Hedge Funds 13%
The Organization reports the fair value of the Funds in the statement of financial position. Changes in the value of the Funds are reported as gains or losses in the statement of activities.

Note 8. Contingencies and Commitments:

Government Contracts – The Organization receives a significant portion of its revenues from government contracts, which are subject to audits. No provision has been made for any liabilities that may arise from such audits since the amounts, if any, cannot be determined. Management believes that any liability, which may result from these audits, is not significant.

Litigation - In conducting its activities, the Organization is occasionally named in various legal claims and litigations. Management believes that the ultimate resolution of such legal claims will not have a material effect on the financial statements of the Organization.

Note 9. Operating Lease Commitments:

Casa De Amparo evaluated current contracts to determine which met the criteria of a lease. The right- of-use (ROU) assets represent Casa De Amparo’s right to use underlying assets for the lease term, and the lease liabilities represent Casa De Amparo’s obligation to make lease payments arising from these leases. The ROU assets and lease liabilities, all of which arise from operating leases, were calculated based on the present value of future lease payments over the lease terms.

During the year ended June 30, 2024, the Company recognized lease expense in relation to the leases described above as follows:

Lease cost
Operating lease cost

Total lease cost
$ 238,753
$ 238,753
March 25, 2025
Item #12 Page 414 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
16 Note 9. Operating Lease Commitments (continued):

Casa De Amparo has elected to exercise the practical expedient permitting the use of the risk-free rate as the discount rate for its leases when it does not have access to the rate implicit in the leases. The weighted average remaining lease terms and weighted average discount rates for operating leases are as follows:

Operating

Weighted average remaining lease term 2 years

Weighted average discount rate 2.85%

Cash paid for amounts included in the measurement
of lease liabilities:

Operating cash flows from operating leases 32,561

The Organization leases program facilities under non-cancelable operating leases, which expire at various dates through May 2025. Cash paid for operating leases for the year ended June 30, 2024, was $249,983. There were no noncash investing and financing transactions related to leasing.

Future minimum lease payments under this operating lease as of June 30, 2024, are detailed below.

Year End
June 30,
2025

$ 49,170
2026 2,407

$ 56,238

Note 10. Nature and amount of net assets with donor restrictions:

Net assets with donor restrictions were available for the following purposes as of June 30:

tricted for specified purpose:
2024 2023
Land Lease – Ivey Ranch $ 806,758 $ 859,954
Capital Campaign for Teen Wellness Center
and Support Service Building

7,855,429

7,392,274
al restricted for specified purpose

8,662,187

8,252,228
Endowments subject to the Organization’s
spending policy and appropriation

187,031

171,653
al net assets with donor restrictions $ 8,849,218 $ 8,423,881

Net assets in the amounts of $235,585 and $346,282 were released from donor restrictions by incurring expenses satisfying the purpose or time restrictions specified by donors for the years ended June 30, 2024 and 2023, respectively.

March 25, 2025
Item #12 Page 415 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
17 Note 10. Nature and amount of net assets with donor restrictions(continued):

The Organization sponsors a non-contributory 403(b) retirement plan covering all employees who have completed 90 days of eligible service. Contributions to the retirement plan are at the discretion of each employee. There were no contributions by the Organization for the years ended June 30, 2024 and 2023, respectively.

Note 11. Information Regarding Liquidity and Availability:

Contract revenue from the federal, state and local governments historically represent approximately 71% of the Organization’s operational funding needs. Support without donor restrictions averaged 26%, and the remainder funded by contributions with donor restrictions and interest income.

The Organization’s cash flows have seasonal variations due to the concentration of contributions received at calendar and fiscal year-end. To manage liquidity, the Organization has a policy to structure its financial assets to be available as its general expenditures, liabilities, and other obligations come due.

The Organization invests cash in excess of its daily requirements in money market accounts and short- term investments. As of June 30, 2024, the Organization had $379,198 available in its operating reserve accounts. Additionally, the Organization has Board Designated net assets without donor restrictions totaling $523,239 that, while the Organization does not intend to spend for those purposes other than those identified, the amounts could be made available for current operations, if necessary.

The following table reflects the Organization’s financial assets as of June 30, 2024, reduced by amounts that are not available to meet general expenditures within one year of the statement of financial position date because of contractual restrictions or internal board designations. Amounts not available include certain donor-restricted investments as more fully described in Note 10.

June 30,
2024
Financial assets at year-end:

Cash and cash equivalents

$ 396,066
Grants receivable 1,309,020
Pledges / Other Grants receivable 4,713
Certificates of deposit 3,653,020
Funds held by community foundations 801,886
Total financial assets

6,164,705
Less:

Amounts not available to be used within one year:

Restricted by donors with purpose restriction

(2,000,000)
Amounts available to management with Board’s approval:

Community foundation Organization fund

(415,925)

Amounts unavailable to management in perpetuity:

Donor restricted endowment (187,031)
Board-designated endowment (198,931)

Financial assets available to meet cash needs for
general expenditures within one year $ 3,362,818
March 25, 2025
Item #12 Page 416 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
18 Note 12. Endowment Funds:

Authoritative guidance related to not-for-profit entities provides guidance on the net asset classification of donor-restricted endowment funds for a not-for-profit organization that is subject to an enacted version of the Uniform Prudent Management of Institutional Funds Act of 2006 (“UPMIFA”) and requires additional disclosures about an organization’s endowment funds. The Organization’s endowment funds consist of four individual funds and includes both donor-restricted endowment funds and funds designated by the Board of Directors to function as endowments. In accordance with the authoritative guidance, net assets associated with the funds, including funds designated by the Board of Directors to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions.

The Organization has interpreted UPMIFA as the prudent preservation of the fair value of the original gift of the donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, the Organization classifies net assets with donor restrictions (a) the original value of gifts donated to the permanent endowment, (b) the original value of subsequent gifts to the permanent endowment, (c) accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund and (d) the remaining portion of the donor-restricted endowment until those amounts are appropriated for expenditures by the Organization in a manner consistent with the standard of prudence prescribed by the State of California’s UPMIFA. As such, much of the net realized and unrealized appreciation in the fair value of the assets of an endowment fund over the historic dollar value of the fund is considered prudent, unless the donor’s intention is indicated in the endowment.

Changes in endowment net assets for the year ended June 30, 2024 are as follows:

Without Donor
Restrictions
With Donor
restrictions Total

Endowment assets, June 30, 2023 $ 561,796 $ 171,653 $ 733,449 Investment return, net 53,059 15,378 68,437
Endowment assets, June 30, 2024 $

614,855 $ 187,031

$ 801,886

Changes in endowment net assets for the year ended June 30, 2023 are as follows:

Without Donor
Restrictions
With Donor
restrictions Total

Endowment assets, June 30, 2022 $ 523,239 $ 160,489 $ 683,728 Investment return, net 38,557 11,164 49,721
Endowment assets, June 30, 2023 $

561,796 $ 171,653

$ 733,449

Endowment net assets without donor restrictions identified in the tables above represent Board designated net assets.

From time to time, the fair value of assets associated with donor-restricted endowment funds may fall below the level that the donor or UPMIFA requires the Organization to retain as a fund of perpetual duration. There were no deficiencies of this nature as of June 30, 2024 and 2023.

March 25, 2025
Item #12 Page 417 of 578
Casa De Amparo
Notes to Financial Statements
Year Ended June 30, 2024
19 Note 12. Endowment Funds (continued):

Due to the relatively small size of its endowment, the Organization has not enacted a policy of spending principal or principal appreciation of the funds. The Organization invests the funds for total return and reinvests all interest and dividends to enhance the growth of the funds. The Organization believes it is beneficial to defer endowment spending and grow the endowment to a size that will have a meaningful impact in stabilizing the revenues of the Organization.

Endowment and board-designated endowment funds are invested with a strong equity bias towards significant diversification across investments with fundamentally different risk characteristics. In general, assets are invested in funds that provide liquidity and diversification of security specific risk at reasonable cost. The funds are invested with a long-term horizon without attempting to time market movements. Allocations to asset classes are maintained in accordance with the long-term policy targets and ranges approved by the Operations Committee and the Board of Directors.

Note 13. Loan Payable:

On April 20, 2017, the Organization refinanced its loan agreement with Wells Fargo Bank for the purpose of financing the cost of construction of Casa Kids Campus. Interest is payable monthly at a fixed rate of 4.35% and the loan matures on May 5, 2024. The loan is secured by the Casa Kids Campus.

The Organization is subject to compliance with certain debt covenants under the loan agreement. The Organization received a waiver for covenant non-compliance for the year ended June 30, 2024.

Effective May 30, 2024, Wells Fargo Bank removed all financial reporting, condition, or performance covenants with specific due dates or reporting and compliance periods for the loan.

The loan was fully paid on December 26, 2023.

Note 14. Contribution of Non-Financial Assets:

The estimated fair value of donated goods and professional services is recorded in the financial statements. Donated goods are recorded at fair value. Donated professional services are recognized in the financial statements because the services require specialized skills, provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation. Casa De Amparo may receive donated volunteer services which have not been reflected in the accompanying financial statements because such services do not meet the criteria requirements of creating nonfinancial assets or requiring specialized professional skills.

Casa De Amparo received contributions of non-financial assets from the various donors during the fiscal year consisting of food and gift certificate donations valued at $531,450 as determined by the respective retail value of each item. The donations were used to support the Organization’s programs.

The contributions of non-financial assets have been recorded in the statement of activities.

March 25, 2025
Item #12 Page 418 of 578
20 Casa De Amparo
Schedule of Expenditures of Federal and State Awards
Year Ended June 30, 2024

Federal Grantor/Pass -Through Grantor/Program or Cluster Title Assistance
Listing Federal
Number Expenditures

FEDERAL

U.S Department of Housing and Urban Development
Pass-through County of San Diego Health and Human Services:

Foster Care Title IV - E - Foster Care 93.658 * $ 2,637,103 Total Pass-through County of San Diego Health and Human Services

2,637,103
Pass-through Countie (Alameda, Butte, Imperial, Los Angeles, Riverside, Sacramento, San Bernardino, Sonoma, Sutter, Ventura) Foster Care Title IV-E (Group Home and Transitional Housing Program plus Foster Care)

93.658 *

1,626,365
Total Pass-through County of San Bernardino

1,626,365
Total Expenditures of Federal Awards

$ 4,263,468
March 25, 2025
Item #12 Page 419 of 578
21 Casa De Amparo
Notes to Schedule of Expenditures of Federal, State and Other Awards Year Ended June 30, 2024

Note 1 - Basis of Presentation
The accompanying Schedule of Federal, State and Other Awards (the “Schedule”) includes the federal grant activity of Casa de Amparo under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S.

Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Casa de Amparo, it is not intended to and does not present the financial position, changes in net assets or cash flows of Casa de Amparo.

Note 2 - Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the Cost Principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Casa de Amparo has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Note 3 - Comingled Funding
The Foster Care Title IV- E - Foster award amounts that are passed through County of San Diego Health and Human Services are noted as major programs due to comingled funding from federal and state. The breakdown of federal and state Care funding was determined at the time of audit fieldwork.

March 25, 2025
Item #12 Page 420 of 578

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Directors of
Casa De Amparo
San Marcos, CA

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Casa De Amparo (a nonprofit organization), which comprise the statement of financial position as of June 30, 2024 , and the related statements of activities, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated November 12, 2024.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered Casa De Amparo's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Casa De Amparo’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Casa De Amparo’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified
March 25, 2025
Item #12 Page 421 of 578

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Casa De Amparo’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the organization’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Organization’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Pinnacle Accounting & Financial Services
Sacramento, CA
November 12, 2024

23 March 25, 2025
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INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR

PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE

UNIFORM GUIDANCE

To the Board of Directors of
Casa De Amparo
San Marcos, CA

Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Casa De Amparo's compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of Casa De Amparo’s major federal programs for the year ended June 30, 2024. Casa De Amparo’s major federal programs are identified in the summary of Auditors’ results section of the accompanying schedule of findings and questioned costs.

In our opinion, Casa De Amparo complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors’ Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of Casa De Amparo and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of Casa De Amparo’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to Casa De Amparo’s federal programs.

Auditors’ Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion March 25, 2025
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on Casa De Amparo’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about Casa De Amparo’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding Casa De Amparo’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of Casa De Amparo’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose
of expressing an opinion on the effectiveness of Casa De Amparo’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control Over Compliance
In planning and performing our audit of the financial statements, we considered Casa De Amparo’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Casa De Amparo’s internal control.

Accordingly, we do not express an opinion on the effectiveness of Casa De Amparo’s internal control.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Pinnacle Accounting & Financial Services
Sacramento, CA
November 12, 2024
25 March 25, 2025
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Casa De Amparo
Schedule of Findings and Questioned Costs
June 30, 2024
26 I. Summary of Auditors’ Results

FINANCIAL STATEMENTS
(a) Type of report issued on whether the financial statements were prepared in accordance with accounting principles generally accepted in the United States of America:

Unmodified opinion
(b) Internal control deficiencies over financial reporting disclosed by the audit of the financial statements:
▪ Material weaknesses identified: No
▪ Significant deficiencies identified: No
(c) Noncompliance material to the financial statements: No

FEDERAL AWARDS
(d) Internal control over major programs:
▪ Material weaknesses identified: No
▪ Significant deficiencies identified: No
(e) Type of report issued on compliance for major program: Unmodified (f) Any audit findings disclosed that are required to be reported in accordance with the Uniform Guidance 2 CFR 200.516(a): No
(g) Major program:
▪ 93.658 – Foster Care Title IV-E
(h) Dollar threshold used to distinguish between Type A and Type B programs: $750,000 (i) Auditee qualified as a low-risk auditee: No

II. Findings- Financial Statement Audit
No findings noted

III. Findings and Questioned Costs- Major Federal Award Programs Audit No findings noted
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Casa De Amparo
Schedule of Findings and Questioned Costs
June 30, 2024
27 IV. Schedule of Prior Year Findings and Questioned Costs Finding Number: 2023-001
Finding Summary: The Organization’s policies and processes regarding review of financial reports were not consistently applied.

Status: Corrected.

Finding Number: 2023-002
Finding Summary: The Organization’s policies and processes regarding review of underlying detail of program expenses and compliance reporting were not consistently applied.

Status: Corrected.

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FY 2025/2026 CDBG Carlsbad Application Executive Summary Founded in 1978 by a local San Diego County group of women concerned about domestic violence and the welfare of children, Casa de Amparo envisions a community where child abuse and neglect are not tolerated, and where child abuse awareness and prevention are priorities. As a major force in the field of child abuse prevention, we partner with the greater San Diego community and beyond to ensure that children and their families receive unique and innovative services for healing, for stopping child mistreatment of any kind, and for ending generational cycles of abuse.

With the mission to support those affected by and at risk of child abuse and neglect through a range of programs and services that promote healing, growth, and healthy relationships, Casa de Amparo delivers services via two primary programs: Residential Services and New Directions, as well as provides supplementary therapeutic programming and activities for all youth served.

As a California Community Care Licensed Short -Term Residential Therapeutic Program (STRTP), our Residential Services program provides trauma-informed, intensive residential care to youth dependents of Child and Family Well -Being and wards from county probation. The program serves youth and adolescents ages 12 –18 from various ethnic backgrounds, as well as homeless and LGBTQIA youth and youth with disabilities, who have been impacted by Adverse Childhood Experiences (ACES) and tra uma, including severe neglec t, domestic violence, gang activity, substance abuse, and/or exposure to violence in the community. Additionally, we serve girls with special health care needs, who are pregnant and/or parenting, and/or involved in or at risk of involvement in commercial s exual exploitation (CSE). This component of the program provides the girls with a designated space to experience pregnancy and motherhood in home -like cottages separate from our other on-site residential cottages. We provide 24-hour supervised care for all residents, including medical treatment, meals, transportation, recreation, counseling, life skills (including money management) and social skills development, education coordination, and case management.

Our New Directions transitional housing program serves adolescents and young adults ages 18 – 25 who are transitioning from the foster care system, including those who are pregnant and/or parenting, and equips them with the necessary skills and resources to successfully transition to independent living. This program operates out of Casa de Amparo’s Oceanside campus. Program supports include intensive case management; stable housing with subsidized rent (off -site from Casa de Amparo’s campus); furnishings and basic necessities; support for overall medical and mental health; employment, education, and career planning; money management; life skills training; relationship mediation; monthly gift cards for groceries and transportation; emancipation funds available upon high school graduation; optional matched personal savings program; and parenting skill-building for residents with children.

KEY STAFF
Katherine (Kathy) Karpé , CFRE, is the Chief Executive Officer of Casa de Amparo and a passionate advocate for underserved children and youth, bringing over two decades of experience with progressive organizations to address their needs. Since joining Casa de Amparo in 2003 as Director of Development, Kathy has applied her fundraising expertise and strategic vision to March 25, 2025
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Casa de Amparo | FY 2025/2026 CDBG Application for City of Carlsbad 2 advance the organization’s mission of treating and preventing child abuse and neglect. As CEO, she oversees all programs, services, and administration, while also leading strategic partnerships and donor relations, including capital campaigns, grant writing, events, volunteer recruitment, and public relations. Her leadership was instrumental in constructing the TrueCare & Lennar Foundation health center, an on -site healthcare facility at the San Marcos Casa Kids campus, providing critical access to healthca re and safe spaces for foster youth and trauma survivors.

Recognized for her results-driven leadership and interpersonal acumen, Kathy received the 2018 Spirit of Carol Sigelman Award from the North County Philanthropy Council for her contributions to North County San Diego.

Gerardo Gonzales holds Casa de Amparo’s Maintenance Supervisor position and is responsible for the comprehensive oversight of the maintenance department, leading a team and managing various tasks to ensure the organization's facilities and equipment are well -maintained. This includes directing and evaluating maintenance staff, ove rseeing project management and delegation of assignments, monitoring vendors' compliance with agency policies, serving as the agency Safety Officer, and ensuring adherence to regul ations and standards. Gonzales also coordinates emergency response efforts, manages maintenance project budgets and expenditures, schedules and executes maintenance tasks, collaborates with various departments for special events, and ensures the completion of checklists for facilities, equipment, kitchen s, vehicles, and preventive maintenance. Additionally, Gonzales oversees grounds maintenance, monitors water systems, coordinates resident apartment repairs, and ensures compliance with local agreements and regulations. Regular participation in meetings and collaboration with volunteers are also part of Gonzales’ role.

BUDGET & TIMELINE
Casa de Amparo respectfully requests $80,000.00 to replace the heating, ventilation, and air conditioning (HVAC) system at our Oceanside campus. HVAC system replacement is essential to enhance the comfort, safety, and energy efficiency of the facility, which provides behavioral health services to local transitional-age youth. The project involves replacing five outdated gas/electric package units and one evaporative cooler with modern, high-efficiency equipment designed to meet the specific needs of the facility. These upgrades will improve indoor air quality, maintain consistent temperatures, and ensure reliable system performance, fostering a stable environment for youth who rely on us for critical services.

The estimated cost of the project includes all labor at prevailing wage, materials, and equipment necessary for the removal and installation of the new systems. The work will adhere to environmental and safety standards, including proper disposal of old equipment and compliance with Environmental Protection Agency regulations. By investing in this infrastructure improvement, Casa de Amparo aims to reduce operational costs through increased energy efficiency, allowing more resources to be allocated toward program enhancements.

This project is critical for supporting transitional-age youth, ensuring they can focus on recovery and personal development in a comfortable and supportive space. With the project slated for completion in early 2025, Casa de Amparo is committed to creating a healthier environment for the individuals we serve.

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1 | P a g e

October 24, 2024.

JAS Mechanical Proposal
Submitted To: GRANT GENERAL CONTRACTORS
Submitted For: CASA DE AMPARO

We hereby submit specifications and estimates for the following per mechanical sheets:

I. GENERAL INSTALL:

1. RTU 1 (1) CARRIER 48VLUK300603 2.5ton Nominal 15 SEER Small Package G/E Roof Top Unit w/Ultra Low NOx 60,000 BTU/HR 208/230-3-60. Includes OSA Hood Coastal Coating on both Evap & Cond. Coils.

2. RTU 2, 3 (2) CARRIER 48VLUK360603 3ton Nominal 15 SEER Small Package G/E Roof Top Unit w/Ultra Low NOx 60,000 BTU/HR 208/230-3-60. Includes Vertica Economizer Coastal Coating on both Evap & Cond. Coils.

3. RTU 4, 5 (2) CARRIER 48VLUK480903 4ton Nominal 15 SEER Small Package G/E Roof Top Unit w/Ultra Low NOx 60,000 BTU/HR 208/230-3-60. Includes Vertica Economizer Coastal Coating on both Evap & Cond. Coils.

4. Evap. Cooler 1 (1) CHAMPION-ESSICK 3000SD 3,000CFM Side Discharge w/single speed 115v 1/3 HP Motor

4. (5) Factory Curb Adapters

5. (5) Digital T-24 Compliant Thermostat T4800 Venstar.

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2 | P a g e

II. INCLUSIONS:

1. All Labor and Material for RTU Removal and ReInstall.

2. All Labor and Material for all S/A and R/A plenums.

3. All Labor and Material for New t-stats

4. All Labor and Material for Evap. Cooler Removal and ReInstall.

III. EXCLUSIONS:

Permits, Engineering, Drawings and As-builts, Inspections, Fire Life & Safety Systems and Smoke detectors, All Ductwork below Roof line, Not Responsible for Air Balance, Cut, Patch, Line Voltage, Conduit, Framing, Roof Openings, All Plumbing, Access Doors in Finished Surfaces, General Demo.

IV. NOTES:

Our proposal is based on drawings mentioned above and includes labor, tools, equipment, materials, and applicable taxes required to fully complete the Mechanical installation for this project. This price is based on (Mon-Fri) during normal business hours.

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3 | P a g e

V. TERMS and CONDITIONS:

1. The correctness and completeness of the contract documents is the sole responsibility of those who have prepared them. This proposal covers only that work which is adequately shown, described and detailed in the above-reference contract documents.

2. We request written notification of acceptance of this proposal prior to any contractual performances by JAS Mechanical Contractors.

3. Change Orders will not be executed until written approval from the person of authority as defined by the Contract as received.

4. This proposal excludes the assumption of the risk of nonpayment to the general contractor.

5. Monthly progress payments being paid on time, and on a regularly scheduled basis.

6. This scope letter will be made part of the contract.

7. This proposal is based on entering into a subcontract with your firm equal to an AIA standard form contract; that is no more exacting than the contract between your firm and the owner.

8. A mutually developed job schedule.

9. The proposal is based on the understanding that you and all of your subcontractors will comply with applicable terms and provisions of the Occupational Safety and Health Act of 1970.

10. This proposal is valid for sixty (30) days from the date of Bid.

11. General Contractor to provide space on-site for staging and storing of materials.

12. General Contractor to establish all lines and grades for layout purposes.

13. We will not be responsible for work done for our account unless specifically authorized by us in writing.

14. This proposal is based on a forty (40) hour workweek.

15. We will not participate in a liquidated damages expense if damages are due to any cause other than our own actions.

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VI. PRICING:

Labor/Adjustments: $20,045.00

Material:

Taxable: $43,840.00 Non-Taxable: $1,850.00

Total Building: $65,735.00

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PROJECT AGREEMENT FOR BUILDING ENVIRONMENTAL SYSTEMS
Proposal Date Proposal Number Page
AGREEMENT BETWEEN:

Ontario Refrigeration Service, Inc.

AND
SERVICES WILL BE PROVIDED AT THE FOLLOWING LOCATION(S):

ONTARIO REFRIGERATION WILL PROVIDE THE FOLLOWING TO CUSTOMER:

As a condition of performance, payments are to be made on a progress basis. Invoice payment must be made within ten (10) days of' receipt. Any alteration or deviation from the above proposal involving extra cost or material or labor will become an extra charge over the sum stated above. This proposal will become a binding Agreement only after acceptance by Customer and approval by the President of Ontario Refrigeration as evidence by their signatures below. This Agreement sets forth all of the terms and conditions binding upon the parties hereto on the reverse hereof; and no person has authority to make any claim, representation, promise or condition on behalf of Ontario Refrigeration which is not expressed herein. Proposal valid for 45 days from original proposal date.

CUSTOMER Ontario Refrigeration
Signature (Authorized Representative) Signature (Sales Representative) SignatureName (Print/Type)
Title Title
Date Date
Approved by Contractor:

Phil Talleur
President
hereinafter CUSTOMER hereinafter Ontario Refrigeration
(909) 984-2771
October 10, 2024 S5424307 1 of 3
Casa De Amparo
325 Buena Creek Road
San Marcos, CA 92069
635 S. Mountain Ave.

Ontario, CA 91762
103 Rancho Del Oro Drive (Units 1, 2, 3, 4, 5, and Evaporative Cooler) Oceanside, CA 92057
Equipment, labor, and materials to replace (5) gas/electric package units and (1) evaporative cooler at the above listed location. This will include the following:

* Provide crane service and rigging on the agreed upon weekday morning * Disconnect, remove, and dispose of the existing unit per EPA regulations * Furnish and install the following new Carrier brand equipment:
** Unit 1, Bldg 103B: (1) 2.5-ton gas/electric package unit (model 48VLUK30) ** Units 2 and 3, Bldg 103B: (2) 3-ton gas/electric package units (model 48VLUK36)

cont.

Seth Herndon
March 25, 2025
Item #12 Page 433 of 578

SUPPLEMENT TO PROJECT AGREEMENT PAGE

PROJECT AGREEMENT FOR BUILDING ENVIRONMENTAL SYSTEMS
Proposal Date Proposal Number Page
CONTRACTOR WILL PROVIDE THE FOLLOWING TO CUSTOMER (continued):

THE SERVICES DESCRIBED ABOVE ARE GOVERNED BY THE TERMS AND CONDITIONS OF THE

PROJECT PROGRAM AS SET FORTH ON THE OF AGREEMENT PAGE
October 10, 2024 S5424307 2 of 3
** Units 4 and 5, Bldg 103A: (2) 4-ton gas/electric package units (model 48VLUK48) * New package units to include adapter curbs, indoor/outdoor coil coatings, service disconnects/ fuses, gas flex lines with sediment traps, and Venstar T4800 thermostats; units 3-tons and over to
include factory economizers; unit under 3-ton capacity to include OSA hood with manual damper * Furnish and install (1) new 3,000 CFM Champion-Essick evaporative cooler, including single- speed blower motor, new flex connector to meet existing ductwork, and new wood sleepers * Connect new units to existing duct, drain, piping, electrical, and controls conditions * Perform new unit start up procedures and test for proper operations

Total Contract Price: $79,805.00
* Terms: 1/3 upon signing, 1/3 upon equipment receipt and scheduling, final 1/3 upon completion * Lump Sum Pricing per Publication 9 of the CA State Board of Equalization * Estimated pricing breakdown (for informational purposes only):
** Equipment/materials: $58,910.00; Labor: $19,920.00; Crane: $975.00

Exclusions: Permits, Engineering, Drawings, As-builts, Inspections, Overtime/Holiday/Weekend work, Fire Life Safety systems, Smoke detectors, Building EMS upgrades/tie-in or other controls work, Prevailing wage, Retention, Liquidated damages, Bonding, Contract transfers, Ductwork below
roof line, Spring isolation hardware, Paint/patch, Roofing, Certified air balance or balance report, Fire dampers or SFDs, Temporary HVAC, Repairs or modifications to existing mechanical equipment, Anything not listed above

Warranty: 1 year parts and labor; 2nd through 5th year compressor only, no labor; any additional manufacturer-provided parts warranty will be extended to the customer as is

Thank you for this opportunity to be of service. Please feel free to call or email me with any questions or concerns you may have.

Thanks in advance!

Seth Herndon
Project Sales Associate // San Diego Office // (858) 675-6300 // [email protected] March 25, 2025
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Housing & Homeless Services
1200 Carlsbad Village Dr. ° Carlsbad, CA 92008 ° 442-339-2810 t | [email protected] Page 1 of 7

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM

NOTICE OF FUNDING AVAILABILITY
The City of Carlsbad is pleased to announce the availability of applications for the fiscal year 2025-26 Community Development Block Grant (CDBG) program. The CDBG program is federally funded by the Department of Housing and Urban Development and is administered by the city to provide assistance to lower-income residents and communities. For FY 2025-26, the total CDBG award to Carlsbad for local disbursement is estimated at $550,741 – available in the following categories:

Category Key Details Estimated Available
Public Services
• Programs assisting low-income households
• Services carried out by non-profit agencies
• Funding capped at 15% of grant
$82,611
Administration/
Fair Housing
•S u b r e c i p i e n t o v e r s i g h t
• Compliance with federal requirements
• Financial management
• Fair Housing services
• Funding capped at 20% of grant
$110,148
Affordable Housing/
Facility Improvements
• Facility improvements for non-profits
• Acquisition/rehabilitation of affordable housing $357,981 Applications Due: Jan. 17, 2025, by 5 p.m. Contact: Erin Peak Details: [email protected] Program Manager
*Email Submission Highly Encouraged* 442-339-2043
[email protected]
Paper copies may be delivered to:

City of Carlsbad
Housing & Homeless Services
1200 Carlsbad Village Drive
Carlsbad, CA, 92008

ESTIMATED TIMELINE
*Dates are tentative and subject to change. All public meetings and review and comment periods will be separately publicly noticed*
Notice of Funding Availability Nov. 20, 2024
Applications Due Jan. 17, 2025
Housing Commission March 2025
30-day public review/comment April 2025
City Council Public Hearing April 2025
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Housing & Homeless Services
1200 Carlsbad Village Dr. ° Carlsbad, CA 92008 ° 442-339-2810 t | [email protected] Page 2 of 7

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM
FY 2025-26 FUNDING APPLICATION

INSTRUCTIONS
This application must be completed for each organizati on seeking CDBG funding from the City of Carlsbad.

All information requested must be provided or the application will be considered incomplete and will not be further evaluated for funding consideration.

Step 1. Complete fillable application and submit prior to Jan. 17, 2025 by 5 pm.

Step 2 . Include required attachments – combine into on e file saved as “Applicant Name – Year – CDBG Application Attachments.”

Board of Directors' resolution authorizing submittal of application

Board of Directors' resolution designating official(s) authorized to enter into agreements on behalf of organization.
(Note: One resolution both auth orizing submittal of applications and entering into agreements may be substituted for the above two documents.)

Sample Intake Form

List of Board of Directors

Financial Audit Report for the most recently ending Fiscal Year

Application executive summary, including key staff, budget, and timeline.

Organizational chart

Improvement/Construction projects only if applicable: Architectural plans, scope of work, cost estimates, property site information, as appropriate.

To be completed by Housing Services Division staff
Date Received: Local Objective:

Person Completing Review: Complete:
✔
✔
✔
✔
✔
✔
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Housing & Homeless Services
1200 Carlsbad Village Dr. ° Carlsbad, CA 92008 ° 442-339-2810 t | [email protected] Page 3 of 7

APPLICANT INFORMATION
Organization Name: Federal Unique Entity
Identification Number
Address: Contact Phone:

Contact person/title: Contact email:

Organization Type:

Nonprofit
For-profit
Local public agency
State public agency

Other (Please specify)
Please describe the mission/purpose of the organization:

Please provide the organization date of incorporation and number of years providing proposed program/project?
Please describe the organization staff positions directly responsible for the proposed program and their qualifications and experience:

Please indicate your agency's level of experience with the CDBG program:

No or little experience (up to 1 year of using CDBG funds)

Some experience (2 to 3 years of using CDBG funds)

Moderate experience (4 to 5 years of using CDBG funds)

Considerable experience (more than 5 years of using CDBG funds)

PROJECT/PROGRAM INFOMATION
Please provide implementation schedule for proposed project or program, including important steps such as hiring staff, obtaining bids, acquiring property, etc. If project involves property acquisition or construction, include plans, scope of work, cost estimates, or other applicable documents in appendices.

Interfaith Community Services, Inc. N28YBWSB8UU8
550 W. Washington Ave., Escondido, CA 92025 760-458-6913 Vannessa Marshall/Director of Coastal Services [email protected] Interfaith Community Services (Interfaith) empowers people in need to stabilize and improve their lives through comprehensive programs, in partnership with diverse faith communities and people of compassion.

Interfaith was founded in 1979 as a result of a collaboration of diverse faith communities. Interfaith became incorporated as a 501(c)3 in August 1982. Interfaith has operated a Carlsbad Service Center (previously Carlsbad Hiring Hall) since 2014.

The program will be overseen by Vannessa Marshall, Director of Coastal Services. Marshall has worked at the Carlsbad Service Center (CSC) since 2015 and is pursuing a Master of Nonprofit Management and Leadership from the University of San Diego. Day-to-day operations will be managed by Ian Scott, Program Manager. Scott joined Interfaith in 2022 as a Homeless Outreach worker and was promoted to the Program Manager position in 2024. He has specialized in outreach, housing navigation, and shelter programs.

Direct services staff includes two Case Managers, Sonia Cortez and Aileen Sanchez. Cortez joined Interfaith in November 2024 and brings over 5 years of experience working as a vocational case manager and over nine years supporting employment and housing stability.

Sanchez joined Interfaith in 2023 and brings four years of experience in case management. Both are bilingual (English/Spanish). Case Managers will be supported by an Intake Specialist, Marie Cameau, who brings experience providing support to older adults and served numerous years as a bilingual office assistant with the San Diego County HHSA Family Resource Center. Tanya Freeman is an Outreach Peer Support Specialist based at the CSC and served four years in the Navy before starting a new chapter in San Diego, where she’s been dedicated to supporting veterans and the unhoused community.

Contract Initiation: May 2025 (City Council approval of allocations); internal cross-department meeting held within 7 days of contract initiation.

Staffing: Confirm all staff positions. Currently, all proposed positions are hired/filled.

Project Site: Services will be provided at the existing Carlsbad Service Center, owned and operated by Interfaith.

Review/Update Policies and Procedures: Staff to review P&P with Quality Assurance Specialist for alignment with contract regulations and responsibilities, and update within 30 days.

Review/Update Intake Packet: Staff to review the current Intake Packet forms and adjust, if needed, within 30 days.

Program Supplies: Staff to inventory program supplies and place orders, if needed, withing 30 days.

Marketing: Staff to update services availability via communications platforms within 30 days.

Initiate Services: All primary services to begin immediately; estimated start date of July 1, 2025. ✔
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Housing & Homeless Services
1200 Carlsbad Village Dr. ° Carlsbad, CA 92008 ° 442-339-2810 t | [email protected] Page 4 of 7 Describe steps already completed or to be completed to initiate project. These may include community support, staffing, securing an appropriate location, marketing and networking.

Describe the program’s timeline with dates and times, including the earliest possible start dates, end dates and milestones, as applicable.

Describe the work to be performed, including the activities to be undertaken or the services to be provided, and the goals and objectives of the program/project:

How accessible or convenient is the proposed program/project to Carlsbad residents? (Please be specific such as direct services to client’s home, transportation provided to and from facility, or relation to public transportation.)
Does your agency focus its activities on populations with special needs? If yes, please specify population (Homeless households, persons with disabilities, persons with substance abuse, veterans, farmworkers, seniors, children, etc.)
Please describe how low-and-moderate income persons will benefit from the proposed program/project.

What is the approximate percentage of your clients that have annual family incomes in each of the following ranges: (Percentages should add to 100%)
% of clients are at 30% or below the area median income _ % of clients are between 31% to 50% of the area median income % of clients are between 51% to 79% of the area median income % of clients are at 80% or above the area median income Interfaith is fully prepared to initiate the proposed CDBG project upon contract execution with the City of Carlsbad. The staffing, facility space, and program policies and procedures are in place at Interfaith’s Carlsbad Service Center to implement all project activities. Interfaith has a strong history of working with the Carlsbad community, is an active member of regional networks including the Regional Task Force on Homelessness and Alliance for Regional Solutions, and partners with a wide array of internal and external resources including the County of San Diego, health centers, emergency shelters, employers, job training programs, veterans’ programs, and other nonprofits. Staff attend monthly City of Carlsbad hosted Care Conferencing and Carlsbad Collaboration meetings, and Community Information Exchange (CIE) Partner monthly gatherings. In addition, all staff positions are filled and Interfaith recently hired an Outreach Peer Support Specialist. 13 81
5 1
Contract Initiation: May 2025 (City Council approval of allocations); Internal grant kick-off meeting held within 7 days of contract initiation.

Contract Services Initiated: Within 15 days of contract initiation. Marketing and Networking: Within 30 days of contract initiation and ongoing. Update services availability via communications platforms. Partnership and Employer Cultivation: Distribute referral information to stakeholders. Update and engage network of employers. Performance Reporting: Prepare and submit reports, as required. Monitor progress towards stated performance goals. Project team to adjust, as needed. Contract End Date: 12 months following contract initiation.

Interfaith proposes to provide housing and social services at its Carlsbad Service Center to address Priority 2 (Prevent and Reduce Homelessness) and Priority 3 (Strengthen support services for lower income residents and residents with special needs) of the City’s consolidated plan as follows: - Interfaith will prevent homelessness in Carlsbad by providing rental assistance and security deposit assistance in emergency situations to low-income households at risk of homelessness. Case managers determine eligibility and engage clients in a service plan aimed at lasting solutions. - Interfaith will strengthen support for low-income residents through supportive services through referrals to internal and external resources aimed at improving self-sufficiency. Goals and Objectives: The proposed project will support 500 unduplicated Carlsbad homeless and low-income individuals by providing them access to essential services including: homelessness prevention and housing stabilization, emergency food, supportive services, clinical and behavioral health referrals, and employment/education assistance. Over a 12-month grant period, funding from the Carlsbad CDBG will provide: • Homelessness prevention aimed at preventing homelessness for at least 10 Carlsbad households through emergency rental assistance and case management. • Employment and education assistance aimed at increasing income and self-sufficiency for at least 20 individuals; and, • Basic needs (e.g. emergency food and hygiene kits) to at least 500 unduplicated Carlsbad individuals and their families.

Carlsbad residents will have convenient access to the program through Interfaith’s Carlsbad Service Center, located at 5731 Palmer Way. This location includes a lobby/reception area, staff offices, computer lab, food pantry, and other meeting/program space. Free parking is available on site and the service center is located on the El Camino Real thoroughfare, easily accessible by public transportation (Breeze route 309). Whenever needed, Interfaith will provide Carlsbad residents with additional transportation resources, including bus passes, to ensure maximum accessibility when receiving services.

Yes, Interfaith serves a variety of populations with special needs. This includes extensive experience serving homeless families and individuals, low-wage earners, day laborers and farmworkers, seniors, at-risk youth, justice-involved individuals, veterans, as well as individuals with mental health needs and substance use disorder issues.

Low- and moderate-income Carlsbad residents, as well as those experiencing homelessness, will benefit from the range of supportive programs at the Carlsbad Service Center including homelessness prevention, housing stabilization, basic needs, and employment assistance services. The goal is to assist them in increasing or stabilizing their income, obtaining or retaining safe housing, accessing other benefits and resources, and to address other challenges they may be facing.

March 25, 2025
Item #12 Page 439 of 578
Housing & Homeless Services
1200 Carlsbad Village Dr. ° Carlsbad, CA 92008 ° 442-339-2810 t | [email protected] Page 5 of 7 Please indicate the number of clients benefiting from the proposed activity and the percentage that are Carlsbad residents.

Persons of which % are Carlsbad residents
Does your organization charge recipients for the provided services?

No

Yes (Please specify) $_______
How does your organization provide language access to recipients with less than proficient English? How will recipients’ information be collected and documented? How will the outcomes be measured, collected and documented? Describe collaboration with other agencies, such as the County Continuum of Care and other non-profit organizations and/or agencies to form a cohesive approach in serving the low income and most vulnerable populations.

FINANCIAL INFORMATION
CDBG Grant Request: $ Total Project/Program Cost: $
Did you receive any of the following sources of funding from the City of Carlsbad within the last two fiscal years (2022-2023 and 2023-2024) for the proposed program/project? CDBG
Community Activity
Funding General Funds
KƚŚĞƌ;ƐƉĞĐŝĨLJͿ͗

Yes

Yes

Yes

Yes

No

Eo

No

No
If you have received federal funds, including CDBG funds in previous years, have program violation findings ever been made against your agency/organization? If yes, please explain nature of finding(s) and how finding(s) has been addressed by your organization. 100
Carlsbad Service Center staff include culturally diverse and bilingual (English/Spanish) case managers, ensuring that Carlsbad residents with limited English proficiency can fully access services. Beginning January 2025, Interfaith staff will also have access to Propio, a language service that provides on-demand translation services by phone, video, or in person in over 300 languages.

Interfaith case managers complete a comprehensive Needs Assessment with each household during the intake process to determine eligibility, gather required documentation, and identify service needs. The following forms are utilized by Interfaith and will be provided if requested: Intake Packet consisting of Client Demographic Form, Proof of Income Form, Consent to Services Form, and Rental/Flex Fund Assistance Screening Tool. Through this process information is collected including all general demographic information such as race, gender, income, source of income, education level, and housing status. In addition, forms documenting proof of income are retained, such as records of employment, unemployment, and other benefits or support providing income. Documentation for rental assistance also includes proof of emergency situation, copy of bank statements, and other applicable rental assistance documents. Client information is recorded in Interfaith’s agency-wide client services database Efforts to Outcomes (ETO) and San Diego’s Homeless Management Information System (HMIS).

Interfaith will utilize internal evaluation methods, including quantitative and qualitative data, to assess the project’s impact. Results will be obtained from program records, client case notes, and aggregate data collected as part of Interfaith recordkeeping and outcome tracking.

Client data will be recorded in Interfaith’s ETO database, as well as HMIS when appropriate. Both systems generate detailed reports that are used to document service impacts and measure progress towards outcomes. This will include demographics, income levels and sources, employment and housing status, and participation in Interfaith’s programs as well as those offered by other regional human service providers. Additionally, distribution of rental assistance and other aid will be tracked in ETO and Interfaith’s accounting system to determine the number of households assisted, amount of assistance, and outcomes.

Interfaith has been an integral member organization of the San Diego Continuum of Care (CoC) since its inception and served as lead service agency for the Coordinated Entry System (CES) expansion from the City of San Diego to North San Diego County. Interfaith works in collaboration with the Regional Taskforce on Homelessness, City of Carlsbad Homeless Outreach Team, County of San Diego Homeless Outreach Teams, 2-1-1/CIE San Diego, Alliance for Regional Solutions, Catholic Charities La Posada, Brother Benno’s, San Diego Rescue Mission, Buena Creek Navigation Center, TrueCare, and other nonprofit organizations. 82,611 708,500
✔
✔
✔
N/A - no program violations
✔
Edible Food Recovery, Homeless Outreach and
Case Management, SUD Outreach &
Education, HOME funds
✔
✔
✔
March 25, 2025
Item #12 Page 440 of 578
Housing & Homeless Services
1200 Carlsbad Village Dr. ° Carlsbad, CA 92008 ° 442-339-2810 t | [email protected] Page 6 of 7 Did you receive any federal funds, including CDBG funding from other cities? If so, please describe source, year(s), and amounts.

Source
-
-
-
Amount
$
$
$

PROPOSED BUDGET
Category/Item CDBG Request Other Sources Total
Wages/Salaries $$$
Personnel Benefits $ $ $
Materials and Supplies $ $ $
Rent and Utilities $ $ $
Direct Program Expenses $ $ $
Mileage $ $ $
Other: ______________________ $ $ $
TOTAL $$$
Please further describe “Other Sources” from previous table.

Category/Item Other Sources Describe source and whether funding is secured or anticipated
Wages/Salaries $
Personnel Benefits $
Materials and Supplies $
Rent and Utilities $
Direct Program Expenses $
Mileage $
Other: ____________________ $
TOTAL $
If your project or program requires ongoing funding, please describe how the program or project will continue to be funded.

Page is left intentionally blank. Please see following page for signed certification.

City of Escondido, CDBG $50,000 FY24/25
31,897 342,231 374,128
11,164 119,781 130,945
2,000 7,380 9,380
3,240 30,936 34,176
25,000 35,000 60,000
100 6,460 6,560
9,210 84,101 93,311
82,611 625,889 708,500
City of Carlsbad Hiring Hall, HOME, SUD contracts, US Bank Foundation, Bezos Families Fund, and contributions to Interfaith's General Fund. (all current secured funders in FY25; anticipated for FY26 Same as above
Same as above
Same as above
Same as above
Same as above
Same as above
The project will continue to be funded through a combination of public contracts, foundation grants, and private contributions. Interfaith has a strong track record of securing funding, leveraging other funds, and sustaining ongoing programs.

Admin, Ins., IT
Admin, Ins., IT
342,231
119,781
7,380
30,936
35,000
6,460
84,101
625,889
127,300 FY24/25County of San Diego, CDBG
March 25, 2025
Item #12 Page 441 of 578
Housing & Homeless Services
1200 Carlsbad Village Dr. ° Carlsbad, CA 92008 ° 442-339-2810 t | [email protected] Page 7 of 7

CERTIFICATION
I, the undersigned, do hereby attest that the above information is true and correct to the best of my knowledge.
_____ ______________
Signature Title Date
_____ ______________
Signature Title Date
NOTE: Applications must include a resolution from yo ur organization’s Board of Directors authorizing the person(s) signing above to submit funding applications and to enter into funding agreements if selected.

Page intentionally left blank.

Chief Executive Officer 01/16/2025
Chief Program Officer 01/16/2025
March 25, 2025
Item #12 Page 442 of 578
March 25, 2025
Item #12 Page 443 of 578
  LAST NAME__________________________FIRST NAME__________________________________________MI_____ RELATIONSHIP TO HEAD OF HOUSEHOLD: ‰ SELF ‰ SIGNIFICANT OTHER ‰ CHILD ‰ GRANDCHILD ‰ PARENT # of People in Household: ____________ ‰ GRANDPARENT ‰ OTHER RELATIVE ‰ OTHER NON-RELATIVE ADDRESS________________________________________CITY____________________________ZIP______________ PHONE NUMBER________________________ EMAIL ADDRESS_____________________________________________________ GENDER IDENTITY: ‰ MALE ‰FEMALE ‰ TRANSGENDER ‰ PREFER NOT TO ANSWER ‰ NOT LISTED _______________ DATE OF BIRTH______________ AGE________ SOCIAL SECURITY NUMBER________________________

I certify that the above information is true and correct and will notify the Agency within ten (10) working days of any change.

SIGNATURE: ___________________________________________________________ DATE: _____________________ RACE:

Alaskan/Native American
Asian
Hawaiian /Pacific Islander
Black/African American
White/Caucasian
Other ________________

ETHNICITY
Hispanic/Latino/Latina

EDUCATION
0-8th Grade
9-12th Grade
High School Diploma/GED
2-4 year Degree
Vocational Certificate

HEALTH INSURANCE?
Private
Medical
Medicare
Veterans Benefits
None
Other__________

Healthcare Plan:
□ Molina □ Blue Shield
□ Community Health Group
□ Kaiser □ Other ____________

Do you receive care from a
community clinic? □ Yes □ No
□ Neighborhood Healthcare
□ TrueCare
□ Vista Community Clinic
□ Unknown
□Other

MARITAL STATUS
□ Single □ Married
□ Separated □ Divorced
□ Widow/Widower
□ Significant other /Domestic Partner

HOUSEHOLD TYPE
□ Single Person □ Single Parent
□ Two Parent □Adult(s), No child
□ Foster Parents □ Grandparents
□ Non-Custodial Caregiver

INDIVIDUAL SOURCE OF INCOME (30 Days)
Employment $_________________ Month
TANIF/CalWORKS $___________ Month
Unemployment Benefits$________ Month
Child Support $________________ Month
Spousal Support $______________ Month
SSI $________________________ Month
General Relief $_______________ Month
VA Benefits $_________________ Month
Pension $_____________________ Month
Social Security Retirement_______ Month
SDI $________________________ Month
No Income
SOURCE OF NON-CASH BENEFITS (Last 30 Days)
Food Stamps $_________________ Month
WIC $_______________________ Month
Section 8 Housing $____________ Month
Temporary Rental Assistance$____ Month
Other $______________________ Month

TOTAL FAMILY INCOME: $_________________

OTHER CHARACTERISTICS (Select all that apply)
Employed > □ Full Time □ Part Time
Unemployed
Farm/migrant Worker
Veteran □ Honorable Discharge

DO YOU HAVE A DISABILITY? □ Yes □ No
□ Alcohol Abuse □ Developmental
□ Emotional/Mental □ Drug
□ HIV/Aids □ Physical/Medical
□ Other__________________
Is the disability indefinite/long duration? □Yes □ No

DOMESTIC VIOLENCE □ Yes □ No
□ 0-3 months ago
3-6 months ago
6 months – 1 year ago
Over a year ago

HAVE YOU BEEN IN PRISON? □ Yes □ No
If yes, was this in CA and were you released within the past 5 years? □ Yes □ No
HOW DID YOU HEAR ABOUT INTERFAITH?
Social Media
Community Event (Interfaith Sprinter Van)
Family member or friend
Other: ___________________

CURRENT LIVING SITUATION
(night before entry in program)
Emergency Shelter (including
motel/hotel voucher)
Foster Care
Hospital
Hotel or Motel (no voucher)
Jail or Prison
Own (housing subsidy)
Own (no subsidy)
Place not meant or habitation
Psychiatric Hospital
Rental(no Subsidy)
Rental(with VASH)
Rental(with Subsidy)
Permanent Housing for formerly
homeless(SHP,S+C, SRO mod
Rehab)
Staying or living with family
Staying or living with friends
Other ___________________

Length of time at current living
situation: ___________________

HOUSING STATUS
Literally Homeless (see below)
Imminent risk of losing housing
Unstably Housed/at risk of losing
housing
Stably Housed

PRIMARY REASON FOR
HOMELESSNESS:

Job Loss
Death in family
Illness/Disability
Housing Prices
Divorce/Separation from family
Loss of benefits/subsidies
Other________________________

IN THE PAST 3 YEARS:

Number of times homeless: __________

Total of months homeless: ___________

Total number of months homeless prior to
program entry: ___________________

Length of stay in previous place: ______


March 25, 2025
Item #12 Page 444 of 578
RAZA:
□ Alaskan/Nativo Americano
□ Asiatico
□ Hawaiian/Islas del Pacifico
□ Black/Afro
-Americano
□ White/Caucasian
□ Otro__________

ETNICIDAD
□ Hispano/Latino/Latina

EDUCACION
□ 0-8 Grado
□ 9-12 Grado
□ Preparatoria/GED
□ Certificado Vocacional
□ 2-4 Título Universitario
SEGURO MEDICO?
□ Privado
□ Medical
□ Medicare
□ Beneficios de Veteranos
□ Ninguno
□ Otro__________

PLAN DE SALUD
□ Molina □ Blue Shield
□ Community Health Group
□ Kaiser □ Other ____________
¿Recibe atención de una clínica
comunitaria? □ Si □ No
□ Neighborhood HealthCare
□ TrueCare
□ Vista Community Clinic
□ No sabe □ Otra:

ESTADO CIVIL
□ Soltero/a □ Casado/a
□ Separado/a □ Divorciado/a
□ Viudo/a □ Pareja Domestica

TIPO DE HOGAR
□ Persona Soltero/a
□ Padre/Madre Soltero/a
□ Dos Padres
□ Adulto(s), Sin hijos
□ Padres Adoptivos
□ Abuelos y nietos
□ Cuidado Sin Custodia
□ Otro ____________
FUENTE DE INGRESOS (Últimos 30 Días)
□ Empleo $_______________ __ Mes
□ Asistencia Monterería/CalWORKS$_____ Mes
□ Beneficios de Desempleo$ ________ Mes
□ Manutención $________________ Mes
□ Apoyo de Ex Conyugué $ Mes
□ SSI $________________________ Mes
□ General Relief $_______________ Mes
□ Beneficios de Veteranos $________ Mes
□ Pensión $_____________________ Mes
□ Retiro de Seguro Social______ Mes □ SDI $________________________ Mes
□ Sin Ingresos
Fuentes de Servicios NO Monetarios
(Últimos 30 Días)
□ Estampillas de Comida $__________ Mes
□ WIC $______________________ Mes
□ Vivienda de Sección 8 $______________ Mes
□ Asistencia Temp. de Rentero___________ Mes
□ Otro $______________________ Mes
INGRESO TOTAL DE FAMILIA:
$ _____________________

OTRAS CARACTERISTICAS
□ Empleado tiempo completo □ Empleado medio tiempo
□ Desempleado □ Granjero o/Trabajador Migrante
□ Veterano: □ Honorable
¿Tiene alguna discapacidad? □ Si □ No
□ Abuso de Alcohol □ Desarrollo
□ Emocional/Mental □ Drogas
□ VIH/SIDA □ Físico/Medico
□ Otro_________________
¿Es la incapacidad indefinida/larga duración? □Si □No
VIOLENCIA DOMESTICA □Si □No
□ Hace 0-6 meses
□ Hace 6mes – 1 año
□ Hace más de un año
¿ALGUNA VEZ A ESTADO EN PRISION? □ Si □ No
¿Fue en CA y fue liberado en los últimos 5 años?
□
Si □ No
¿CÓMO SE ENTERO DE INTERFAITH?
Redes Sociales
Evento Comunitario (Camioneta de Interfaith)
Familia o Amigos
Otro: ___________________

SITUACION DE VIDA ACTUAL
(noche antes de ingresar al programa)
□ Refugio de Emergencia (incluyendo
vales de motel/hotel)
□
Cuidado Adoptivo
□ Hospital (no Psiquiátrico)
□ Hotel o Motel (sin vale)
□ Cárcel o Prisión
□ Propietario (sin Subsidio)
□ Propietario (con Subsidio)
□ Lugar no destinado de vivienda (e.g.
carro)
□ Hospital Psiquiátrico
□ Rentero (sin Subsidio)
□ Rentero (con VASH)
□ Rentero (con Subsidio)
□ Vivienda Permanente para personas
sin hogar (SHP,S+C, SRO mod Rehab)
□ Estar o Vivir con Familia
□ Estar o Vivir con Amigos
□ Otro __________________
TIEMPO EN SITUACION ACTUAL:
___________________

ESTADO DE VIVIENDDA
□ Literalmente sin hogar
□ Riesgo Inminente de Perder casa
□ Vivienda inestable/en riesgo de perder
la vivienda
□
Vivienda Estable
Razón principal de la falta de
vivienda:

Pérdida de trabajo
Muerte en familia
Enfermedad / discapacidad
Precios de la vivienda
Divorcio / separación de la familia
Pérdida de beneficios / subsidios
Otro_______________________
EN LOS ULTIMOS TRES Años:

Número de veces sin hogar: __________
Número total de meses sin hogar:______
Número total de meses sin hogar antes
de entrar al programa:______________
Tiempo en lugar de vivienda: ________
Yo certifico que la información aquí presente es correcta y verdadera, y notificare a la Agencia entre 10 de cualquier cambio.

FIRMA: _____________________________________________________ Fecha: _____________________ APELLIDO__________________________NOMBRE__________________________________________I_____ RELACIÓN CON EL DUENO(A) DE FAMILIA:

MISMO
PAREJA

HIJO(A)

ABUELO(A)

NIETO(A)
# Tamaño de Familia_________

PADRE/MADRE

OTRO PARIENTE
OTRO _________________
DIRECCION________________________________________CIUDAD________________________CODIGO POSTAL __________ TELEFONO________________________ CORREO ELECTRONICO__________________________________________________ GÉNERO: ‰HOMBRE ‰ MUJER ‰ TRANSGENERO ‰ PREFIERO NO RESPONDER ‰ OTRO _______________ FECHA DE NACIMIENTO____________________ EDAD________NUMERO DE SEGURO SOCIAL ______________________ March 25, 2025
Item #12 Page 445 of 578

PROOF OF INCOME

Individual Source of Income

1. Employment - Must bring in documentation of employment. □ Employment - A member, or members, of our household is/are employed and the total monthly income is approximately $____________.
□ Self-Employment - A member, or members, of our household is/are self-employed and the total monthly income is approximately $____________.

2. Unemployment & Other Benefits or Supports
A member, or members, of our household is/are currently receiving benefits. Our total monthly income is approximately $____________.

The following benefits or supports make up the households source of income:
□ TANIF/CalWORKS
□ Unemployment Benefits
□ Child Support
□ Spousal Support
□ SSI
□ General Relief
□ VA Benefits
□ Pension
□ Social Security Retirement
□ SDI
□ Workers Compensation
□ Private Disability Insurance
□ Other:_______________________

3. Zero Income
I, _____________________________________ declare that my household has no income at this time.

However, I expect to begin receiving income on ________(date) and the total monthly income is approximately $____________.

_______________________________________________________ ___________________ Client Signature Date

_______________________________________________________ ___________________ Client Advocate Name Date

________________________________________________________ Client Advocate Signature

_____550 West Washington, Escondido, CA 92025 (760) 489-6380 Fax (760) 740-0837

_____4700 North River Road, Oceanside, CA 92057 (760) 721-2117 Fax (760) 721-0351

_____ 5731 Palmer Way Suite A, Carlsbad CA 92010 (760) 448-5696 Fax (760) 448-5738 08/05/20 3
March 25, 2025
Item #12 Page 446 of 578

prueba de ingresos- declaracíon propia

Verificación de Ingreso Individual

1. EEmpleo- Verificación de empleo e requerida
□ Empleo- Un miembro, o miembros de nuestro hogar están empleados y el ingreso mensual total es aproximadamente $ .
□ Empleo Propio- Un miembro, o miembros de nuestro hogar están empleados por cuenta propia y el ingreso mensual total es aproximadamente $ .

2. Desempleo y Otros Beneficios o Apoyos
Un miembro, o miembros de nuestro hogar están recibiendo actualmente beneficios. Nuestro ingreso mensual total es aproximadamente $ .

Los siguientes beneficios o apoyos hacen el ingreso de nuestro hogar:
□ TANF/CALWORKS (Ayuda monetaria)
□ Beneficios de Desempleo
□ Manutención de hijo/s
□ Manutención de Esposo/a
□ Seguro Social (SSI)
□ Alivio General
□ Beneficios de Veteranos
□ Pensión
□ Retiro de Seguro Social
□ SDI
□ Compe nsacion de Empleo
□ Aseguransa privada de Discapacidad
□ Otro:

3. Zero Ingreso
Yo, declaro que nadie en mi hogar recibe ingresos. Pero esperamos empezar a recibir ingresos el (fecha) y el total mensual será aproximadamente $

Firma de Cliente Fecha

Nombre de Representante de ICS Fecha

Firma de Representante de ICS Fecha

_____550 West Washington, Escondido, CA 92025 (760) 489-6380 Fax (760) 740-0837

_____4700 North River Road, Oceanside, CA 92057 (760) 721-2117 Fax (760) 721-0351

_____ 5731 Palmer Way Suite A, Carlsbad CA 92010 (760) 448-5696 Fax (760) 448-5738 08/05/20 4
March 25, 2025
Item #12 Page 447 of 578

BOARD OF DIRECTORS
Updated October 2024
Board C
hair
Faith Leaders Council Chair
Dr. Kadri Webb, Pastor
Pastor, St. John Missionary Baptist Church
University of Maryland Baltimore County
Samuel DeWitt Proctor School of Theology at the Virginia Union University
Tenure: 2016–2025
Member
Immed
iate Past Chair
Audit Committee Chair
Reverend Margaret Decker
Retired Pastor, Trinity Episcopal Church, Escondido
Escondido Faith Leaders’ Council
University of Nevada
Tenure: 2016–2025
Treasur
er
Finance Committee Chair
Silas Harrington, JD, LL.M.

Attorney, Law Offices of Silas Harrington
Community Lutheran Church in Escondido
University of Washington School of Law
Tenure: 2015–2027
Secret
ary
Investment Committee Chair
Lisa Brinig, CFP
Certified Financial Planner, Mariner
Wealth Advisors, San Diego
University of Kansas
San Diego State University
Tenure: 2015–2027
Member
Per
sonnel Committee Chair
Justin Apger
Chief Operations Officer & Executive Vice President
Downtown San Diego Partnership
Baldwin-Wallace College
Lesley University
Executive coach
Board leadership Community HousingWorks
The AjA Project
Columbia Community Foundation
Tenure: 2023–2026
Member
Meil
een Bautista
Business Owner
Foothill College
Homeless Advocate
Interfaith Community Services
Tenure: 2023–2026
Member
Deve
lopment Committee Chair
Mitchell Dubick, J.D., LL.M.

Partner/Attorney, Higgs Fletcher & Mack San Diego
Yale University
Case Western Reserve University
Georgetown University
Chairman of the Board of Trustees of Seacrest Village of San Diego Senior Community Centers
Chairman of Second Chance
National Executive Committee Member of the
Anti-Defamation League
Board Trustee of the San Diego Museum of Man
Tenure: 2017–2026
Member
Pro
grams Committee Chair
Carol J. Brooks
Retired Educator
Rising Star Missionary Baptist Church
Kent State University
San Jose State University
Community Healthcare Alliance Committee
North County African American
Women’s Association
Women’s Community Club
Past Board Member Vista Community Clinic
Past Board Member KOCT Community Television
Tenure: 2016–2025
Member
Gen
eral Membership Chair
Robert Costantino
Business Owner/President, Balloon Guru LLC
Graduate of Interfaith’s Recovery & Wellness Program
Tenure: 2019–2025
March 25, 2025
Item #12 Page 448 of 578
Member
Javier Lara
Global Operations & Supply Chain Executive
ViaSat
University of Phoenix
Tenure: 2022–2025
Member
Carol Lazier
Philanthropist
Rancho Bernardo Community Presbyterian Church Board
Chair San Diego Opera
President of Solutions: Exploring Success Post-High School Palomar Health Foundation
UCSD Rady School
UCSD Jacobs Hospital
Tenure: 2019–2025
Member
Pastor Hector Morales
Associate Pastor, North Coast Church Escondido California State University San Marcos
Bethel Seminary San Diego
Founder, The Bridge after-school tutoring program–
Interfaith Community Services
Tenure: 2020–2026
Member
Yusef Miller
Community Health Worker (CHW) for The Multicultural
Health Foundation
Retired Navy
Founder of Mosques Against Trafficking
Co-Founder of The North County Equity & Justice Coalition Member, Racial Justice Coalition of San Diego
Member, East County Justice Coalition
Board Member, Activist San Diego Board Member, Islamic
Society of North County(Escondido Musullah)
County Covid19 Awareness Rep for the
African-American Community–
Interfaith Community Services
Tenure: 2021–2027
Member
Judge Randa
Trapp, JD
Retired Superior Court Judge
Navy Veteran
San Jose State University
Georgetown University Law Center
Veteran United States Navy
Earl B. Gilliam Bar Association
California Women Lawyers California Association of Black Lawyers and Lawyers Club of San Diego
J. Clifford Wallace Inn of Court Association of Business Trial Lawyers Judicial Advisory Board
National Association of Women Judges
National Bar Association Judicial Council
Business Court Representative for the America Bar Association Business Law Section
Lawyers Club Advisory Board Association of Business Trial Lawyers Judicial Advisory Board
ABA Business Law Section BCLC Meetings and Programs,
International Litigation, and ADR subcommittees
Inducted into the San Diego County Women’s Hall of Fame, May 2021
San Diego County Bar Association, Outstanding Jurist Award National Bar Association, Vincent Monroe Townsend Award NBA Judicial Council Division, Sarah J. Harper Humanitarian Award Tenure: 2020–2025
Member
Col Carlos Jackson
Active Duty
United States Marine Corps
Tuskegee University
The Basic School, Amphibious Warfare School, Expeditionary Warfare School, Joint Forces Staff College, and the National War College in Washington D.C. Operations include:

Operation Iraqi Freedom as a Company Commander; Operation Enduring Freedom as a Combat Advisor; Operation Enduring Freedom as the Regimental Combat Team-7
Future Operations Officer
Tenure: 2024–2027
March 25, 2025
Item #12 Page 449 of 578
Confidential, Unaudited 12 Months Ended
In USD $000's June 30, 2024
Revenue
Grants & Contracts 18,553$
Contributions 11,581$
Rental Income 773$
Other Income 12$
Total Revenue 30,919$
Expenses
Personnel and Related 19,050$
Program services 3,811$
Occupancy expense 2,205$
Other Expenses 2,562$
Total Expenses 27,628$
Income/(Loss) from Operations 3,291$
Operating Margin 11%
Non-operating Income / Expense
Interest Expense (229)$
Depreciation (638)$
Investment Income 377$
Market Gain/(Loss) on Investments 1,249$
Other Non-operating Income 2,830$
Total Non-operating Income / Expense 3,589$
Total Gain / (Loss) 6,880$
Interfaith Community Services
Statement of Activities
For the Fiscal Year Ended June 30, 2024
March 25, 2025
Item #12 Page 450 of 578
Confidential, Unaudited
In USD $000's June 30, 2024
Assets
Cash & Equivalents 7,018$
Grants Receivable 4,349$
Other Current Assets 452$
Pledges Receivable 212$
Investments 11,703$
Property & Equipment (net) 32,953$
Total Assets 56,687$
Liabilities
Accounts Payable 398$
Deferred Revenue 1,086$
Accrued Interest 710$
Other Accrued Expenses 1,362$
Long Term Debt 5,485$
Total Liabilities 9,041$
Net Assets
Unrestricted:

Undesignated 36,201$
Board Designated Long-term 4,246$
Total Unrestricted 40,447$
Restricted:

Total Temporarily Restricted 1,707$
Total Permanently Restricted (Endowment) 5,491$
Total Net Assets 47,645$
Total Liabilities & Net Assets 56,687$
Interfaith Community Services
Statement of Financial Position
As of June 30, 2024
March 25, 2025
Item #12 Page 451 of 578

Cit
y of Carlsbad CDBG FY2025-2026
Executive Summary

Project Overview:

Interfaith Community Services (Interfaith) respectfully requests $ 82,611 to provide critical community services to address priorities identified by the City of Carlsbad to benefit low-and moderate-income persons. Services will include homelessness prevention and housing stabilization, basic needs assistance, supportive services, and employment development. Together, these services will impact more than 5 00 Carlsbad individuals and support them in a time of crisis.

Carlsbad residents will have convenient access to services through Interfaith’s Carlsbad Service Center, located at 5731 Palmer Way. Free parking is available on site and the service center is located on the El Camino Real thoroughfare, accessible by public transportation (Breeze Route 309). Services will be available during walk-in hours, by appointment, and provided free of charge.

Over a 12-month grant period, funding from the Carlsbad CDBG program will provide:
• Rental assistance and emergency housing case management to prevent or rapidly reverse homelessness to 10 Carlsbad households;
• Employment and education assistance essential for gaining and retaining employment and/or achieving education requirements to at least 20 individuals.
• Basic needs (e.g., emergency food and hygiene kits) to at least 500 unduplicated Carlsbad individuals and their families;

Key Project Staff:

Vannessa Marshall, Coastal Services Director , brings over 10 years of experience in the nonprofit field.

Marshall joined Interfaith in 2015 as the T ransitional Youth Academy (TYA) Program Manager, extended her portfolio to include the Carlsbad Service Center , and was promoted to Director of Coastal Services in 2023. Marshall oversees service centers in Carlsbad and Oceanside, as well as veteran employment and youth development programs.

Ian Scott, Program Manager of the Carlsbad Service Center, joined Interfaith in 2022 as a Homeless Outreach worker and was promoted to the Program Manager position in 2024. He has specialized in outreach, housing navigation, and shelter programs.

Sonia Cortez, Case Manager, joined Interfaith in November 2024. She brings over 5 years of experience working as a vocational case manager and over nine years supporting employment and housing stability .

Cortez is bilingual and fluent in Spanish.

Aileen Sanchez, Case Manager, joined Interfaith in November 2023. She brings over 4 years of prior case management experience in the local area. Sanchez is bilingual and fluent in Spanish.

Marie Cameau, Intake Specialist, came to Interfaith with experience providing support to older adults and served for numerous years as a bilingual office assistant with the San Diego County HHSA Family Resource Center.

Tanya Freeman, Outreach Peer Support Specialist, served four years in the Navy before starting a new chapter in San Diego, where she’s dedicated to supporting veterans and the unhoused community.

March 25, 2025
Item #12 Page 452 of 578
In a
ddition to these project-specific personnel, Filipa Rios, Chief Program Officer, and Lauren Varner, Director of Quality Assurance, Compliance & Grants, will provide senior leadership support to assure program success. These positions will ensure personnel, materials , data collection and evaluation, and other support for the operation of the service center.

Budget:

Interfaith is requesting $82,611 in CDBG funding. This is 11.66% of total annual project costs of $708,499.

CDBG funds will support rental assistance and emergency financial assistance for low -income Carlsbad residents at risk of homelessness, occupancy expenses, and a portion of key staff positions which facilitate client services and program supervision of the Carlsbad Service Center.

Budget Summary
Salaries: .10 FTE Program Manager; .25 FTE Case Manager, .10 FTE Case Manager and .15 FTE Intake Specialist
$31,897
Personnel Benefits: calculated at 35% $11,164
Materials and Supplies $2,000
Rent, Utilities & Occupancy $3,240
Program expenses: calculation includes 10 households x avg of $2,300 rental assistance and 20 individuals x $100 flexible funds.
$25,000
Mileage and Transportation $100
Other: Insurance, staff training, copier, 10% Admin $9,210 Total Requested Funding $82,611

Timeline:

Interfaith is fully prepared to initiate the proposed CDBG project upon contract execution . The staffing, facility space, and program policies and procedures are in place. This project will strengthen existing programs that provide housing assistance, food and hygiene items, and employment assistance.

Key milestones will include:
− Contract Initiation: May 2025 (City Council approval of allocations) − Grant Kick-Off Meeting: Within 7 days of contract initiation − Contract Services Initiated: Within 15 days of contract initiation − Marketing and Networking: Within 30 days of contract initiation and ongoing. − Performance Reporting: Prepare and submit reports, as required. Monitor progress towards stated performance goals. Project team to adjust, as needed.
− Contract End Date: 12 months following contract initiation March 25, 2025
Item #12 Page 453 of 578
Board of Directors
Greg Anglea—CEO
Filipa Rios—CPO Varinda Missett—CDO
Jazmin Oregon
Director
Inland
Services

Social
Services
Shellie Bowman
Director
Recovery and
Wellness Center
Withdrawal
Management
Program
Residential
Treatment
Program
Outpatient
Treatment
Program
Office of First
Impressions
Donor
Relations
Marketing and
Advocacy
Mitchell Snow
Faith Liaison/Senior FBBHEA
Program Manager
Homelessness
Prevention
State Re-Entry
Program
Senior
Services
Patti Mack
Director
Housing
Department
Rapid
Re-Housing
Program
Permanent
Housing
Program
Robert Coull — CFO
Accounting
Department
Human Resources
Department
Operations
Department
Nutrition Center
and
Food Pantry
Santiago Ortiz
Director
Integrated
Behavioral Health
Services

Behavioral
Health
Workforce
Initiative
Lauren Varner
Director
Compliance, QA,
and Grants
Veterans
Employment
Program
Transitional
Youth Academy
(TYA)
Coastal Service
Center
Carlsbad Service
Center
Vannessa Marshall
Director
Coastal
Services
Grants
Team
Quality Assurance
& Compliance
Team
Client Data
Management
Team

SOAR Program
Erendira Hernandez
Director
Short Term
Housing
Claudia Castro, Exec Asst.

Open Position
Director
Development
Organizational Chart
= Program Staff
Homeless
Outreach
Teams

CalAIM
Volunteer
Program
Faith Based
Behavioral Health Academy
Faith Members & Programs

Adult Shelter
Programs
Family Shelter
Program
Veterans
Transitional
Housing

Recuperative Care
Program
March 25, 2025
Item #12 Page 454 of 578

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM

NOTICE OF FUNDING AVAILABILITY

The City of Carlsbad is pleased to announce the availability of applications for the f iscal year 2025-26 Community Development Block Grant (CDBG) program. The CDBG program is federally funded by the Department of Housing and Urban Development and is administered by the city to provide assistance to lower-income residents and communities. For FY 2025-26, the total CDBG award to Carlsbad for local disbursement is estimated at $550,741 – available in the following categories:

Category Key Details Estimated Available
Public Services
• Programs assisting low-income households
• Services carried out by non-profit agencies
• Funding capped at 15% of grant
$82,611
Administration/
Fair Housing
• Subrecipient oversight
• Compliance with federal requirements
• Financial management
• Fair Housing services
• Funding capped at 20% of grant
$110,148
Affordable Housing/
Facility Improvements
• Facility improvements for non-profits
• Acquisition/rehabilitation of affordable housing $357,981

Applications Due: Jan. 17, 2025, by 5 p.m. Contact: Erin Peak Details: ho [email protected] Prog ram Manager * Email Submission Highly Encouraged* 442-339-2043
[email protected]
Paper copies may be delivered to:

City of Carlsbad
Hou sing & Homeless Services
12 00 Carlsbad Village Drive
C arlsbad, CA, 92008

ESTIMATED TIMELINE
*Dates are tentative and subject to change. All public meetings and review and comment periods will be separately publicly noticed*
Notice of Funding Availability Nov. 20, 2024
Applications Due Jan. 17, 2025
Housing Commission March 2025
30-day public review/comment April 2025
City Council Public Hearing April 2025

C City of
Carlsbad
March 25, 2025
Item #12 Page 455 of 578

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM
FY 2025-26 FUNDING APPLICATION

INSTRUCTIONS
This application must be completed for each organization seeking CDBG funding from the City of Carlsbad.

All information requested must be provided or the application will be considered incomplete and will not be further evaluated for funding consideration.

Step 1. Complete fillable application and submit prior to Jan. 17, 2025 by 5 pm.

Step 2 . Include required attachments – co mbine into one file saved as “Applicant Name – Year – CDBG Application Attachments.”
 Board of Directors' resolution authorizing submittal of application  Board of Directors' resolution designating official(s) authorized to enter into agreements on behalf of organization.
(Note: One resolution both authorizing submittal of applications and entering into agreements may be substituted for the above two documents.)  Sample Intake Form
 List of Board of Directors
 Financial Audit Report for the most recently ending Fiscal Year  Application executive summary, including key staff, budget, and timeline.  Organizational chart
 Improvement/Construction projects only if applicable: Architectural plans, scope of work, cost estimates, property site information, as appropriate.

To be completed by Housing Services Division staff
Date Received: Local Objective:

Person Completing Review: Complete:
✔
✔
✔
✔
✔
✔
✔
C City of
Carlsbad
March 25, 2025
Item #12 Page 456 of 578

APPLICANT INFORMATION
Organization Name: Federal Unique Entity
Identification Number
Address: Contact Phone:

Contact person/title: Contact email:

Organization Type:  Nonprofit  For-p rofit  Local public agency  State public agency Other (Please specify)
Please describe the mission/purpose of the organization:

Please provide the o rganization date of incorporation and number of years providing proposed program/project?
Please describe the organization staff positions directly responsible for the proposed program and their qualifications and experience:

Please indicate your agency's level of experience with the CDBG program:
 No or little experience (up to 1 year of using CDBG funds)  Some experience (2 to 3 years of using CDBG funds)
 Moderate experience (4 to 5 years of using CDBG funds)  Considerable experience (more than 5 years of using CDBG funds)

PROJECT/PROGRAM INFOMATION
Please provide implementation schedule for proposed project or program, including important steps such as hiring staff, obtaining bids, acquiring property, etc. If project involves property acquisition or construction, include plans, scope of work, cost estimates, or other applicable documents in appendices.

Legal Aid Society of San Diego
EUQYHR3PVKV7
100 E. San Marcos Blvd, Ste 308, San Marcos, CA 92069
619-471-2613
Amalea Romero/ Managing Attorney
[email protected]
The mission of the Legal Aid Society of San Diego is to improve lives by advancing justice through effective, efficient and vigorous legal advocacy, outreach and education.

Legal Aid Society of San Diego (LASSD), formerly Office of Public Attorney, has been in operation and providing legal services for over 100 years. LASSD was incorporated under its current name on December 30, 1953.

See attachment, Staff Descriptions.

See Attachment, Project Information
✔
C City of
Carlsbad
■
□ __________
—
March 25, 2025
Item #12 Page 457 of 578
Describe steps already completed or to be completed to initiate project. These may include community support, staffing, securing an appropriate location, marketing and networking.

Describe the program’s timeline with dates and times, including the earliest possible start dates, end dates and milestones, as applicable.

Describe the work to be performed, including the activities to be undertaken or the services to be provided, and the goals and objectives of the program/project:

How accessible or convenient is the proposed program/project to Carlsbad residents? (Please be specific such as direct services to client’s home, transportation provided to and from facility, or relation to public transportation.)

Does your agency focus its activities on populations with special needs? If yes, please specify population (Homeless households, persons with disabilities, persons with substance abuse, veterans, farmworkers, seniors, children, etc.)

Please describe how low-and-moderate income persons will benefit from the proposed program/project.

What is the approximate percentage of your clients that have annual family incomes in each of the following ranges: (Percentages should add to 100%)
% of clients are at 30% or below the area median income _ % of clients are between 31% to 50% of the area median income % of clients are between 51% to 79% of the area median income % of clients are at 80% or above the area median income See Attachment, Project Information
See Attachment, Project Information
See Attachment, Project Information
See Attachment, Project Information
See Attachment, Project Information
68 19
11 2
See Attachment, Project Information
C City of
Carlsbad
—
March 25, 2025
Item #12 Page 458 of 578
Please indicate the number of clients benefiting from the proposed activity and the percentage that are Carlsbad residents.

Persons of which % are Carlsbad residents
Does your organization charge recipients for the provided services?  No  Yes (Please specify) $_______
How does your organization provide language access to recipients with less than proficient English? How will recipients’ information be collected and documented? How will the outcomes be measured, collected and documented? Describe collaboration with other agencies, such as the County Continuum of Care and other non-profit organizations and/or agencies to form a cohesive approach in serving the low income and most vulnerable populations.

FINANCIAL INFORMATION
CDBG Grant Request: $ Total Project/Program Cost: $
Did you receive any of the following sources of funding from the City of Carlsbad within the last two fiscal years (2022-2023 and 2023-2024) for the proposed program/project? CDBG
Community Activity
Funding General Funds
Other (specify):
 Yes
 Yes
 Yes
 Yes
 No
 No
 No
 No
If you have received federal funds, including CDBG funds in previous years, have program violation findings ever been made against your agency/organization? If yes, please explain nature of finding(s) and how finding(s) has been addressed by your organization. 100
See Attachment, Project Information
See Attachment, Project Information
See Attachment, Project Information
See Attachment, Project Information
27,968
27,968
✔
No program violation findings have been made against the organization. ✔
✔
✔
✔
C City of
Carlsbad
_
□□□□
March 25, 2025
Item #12 Page 459 of 578
Did yo
u receive any federal funds, including CDBG funding from other cities? If so, please describe source, year(s), and amounts.

Source
-
- Other CDBG 24-25
-
Amou
nt
$810,000
$
331,000
$

PROPOSED BUDGET
Category/Item CDBG Request Other Sources Total
Wages/Salaries $ $ $
Personnel Benefits $ $ $
Materials and Supplies $ $ $
Rent and Utilities $ $ $
Direct Program Expenses $ $ $
Mileage $ $ $
Other: ______________________ $ $ $
TOTAL $ $ $
Please further describe “Other Sources” from previous table.

Category/Item Other Sources Describe source and whether funding is secured or anticipated
Wages/Salaries $
Personnel Benefits $
Materials and Supplies $
Rent and Utilities $
Direct Program Expenses $
Mileage $
Other: ____________________ $
TOTAL $
If your project or program requires ongoing funding, please describe how the program or project will continue to be funded.

Page is left intentionally blank. Please see following page for signed certification. 17354
indirect cost
1,141,000
HUD FH
IP 24-25
1,141,000 1,168,968
5497
900
4217
27,968
Other CDBG & HUD (anticipated)
N/A
C City of
Carlsbad
— —
March 25, 2025
Item #12 Page 460 of 578
City of
Carlsbad

CERTIFICATION
I, the undersigned, do hereby attest that the above information is true and correct to the best of my knowledge.

Signature
CEO/Executive Director
Title
1/15/2025
Date
TitleSignature Date
NOTE: Applications must include a resolution from your organization's Board of Directors authorizing the person(s) signing above to submit funding applications and to enter into funding agreements if selected.

Page intentionally left blank.

Housing & Homeless Services
1200 Carlsbad Village Dr. I Carlsbad, CA 92008 I 442-339-2810 t | housing(g>ca rlsbadca.gov Page 7 of 7 March 25, 2025
Item #12 Page 461 of 578
Attachment – Staff Descriptions

Amalea Romero, Managing Attorney (Bilingual Spanish), has over six (6) years of experience on the Fair Housing team, in addition to over one (1) year prior to that of experience in eviction defense litigation. She has significant experience representing clients in affirmative housing discrimination complaints in state and federal court and with HUD and CRD. She will provide oversight of the project and serve as the point of contact for the City.

Janeth Castaneda, Testing Coordinator (Bilingual Spanish), has over five (5) years of experience with complaint intake, educational training/outreach in English and Spanish, and testing under the Fair Housing Act. She currently coordinates and will continue to manage all Carlsbad testing.

Gauri Applegate, Lead Attorney, has over one (1) year of experience with the Fair Housing team, in addition to over one (1) year prior to that doing eviction defense litigation. She will provide outreach and education services as well as enforcement activities including counsel, advice, investigations, conciliations, and representation to Carlsbad residents.

Fabiola Bautista, Advocate (Bilingual Spanish), has over one (1) year of fair housing experience investigating housing discrimination cases, in addition to two (2) years’ experience with Legal Aid’s Intake team prior to joining Fair Housing. She will provide outreach and education services as well as screen intake calls and investigate fair housing complaints for Carlsbad residents.

March 25, 2025
Item #12 Page 462 of 578
Legal Aid Society of San Diego
Attachment – Project Information

Please provide implementation schedule for proposed project or program, including important steps such as hiring staff, obtaining bids, acquiring property, etc. If project involves property acquisition or construction, include plans, scope of work, cost estimates, or other applicable documents in appendices.

Because we are a well-established fair housing program, LASSD already has policies, offices, and staff in place to ensure quality services are timely completed under this contract. We have experienced, existing staff ready to begin providing services immediately upon execution and start of the contract. This includes staff that work out of our North County office located in San Marcos.

In the first quarter, LASSD will review and confirm systems and plans are in place to ensure grant deliverables are completed in a timely manner throughout the grant year .

The Managing Attorney and Accounting Department will provide progress reports to the City on a quarterly basis. LASSD will be able to measure program effectiveness and timeliness by tracking and ensuring completion of deliverable goals in a manner that is both efficie nt and high quality.

Regular review of progress will allow the program to redirect staff time and efforts, if necessary, to meet or exceed all contract requirements.

Describe steps already completed or to be completed to initiate project. These may include community support, staffing, securing an appropriate location, marketing, and networking.

As previously stated, LASSD currently operates a high-quality fair housing program that conducts the activities proposed under the grant and is therefore ready to initiate the project immediately.

We have three offices throughout San Diego County, including one in North County in San Marcos.

LASSD regularly conducts outreach and training and will be able to seamlessly market and continue those ongoing efforts. Similarly, our testing program is already established and staffed with experienced testing coordinators that can begin testing activities immediately. Finally, we are already staffed with several experienced advocates and attorneys that can continue providing direct client services.

Describe the program’s timeline with dates and times, including the earliest possible start dates, end dates, and milestones as applicable.

Required deliverables will be completed between July 1, 2025, and June 30, 2026, with services beginning immediately. Quarterly reports will provide the City with updates on project progress.

March 25, 2025
Item #12 Page 463 of 578
Legal Aid Society of San Diego

Describe the work to be performed, including the activities to be undertaken or the services to be provided and the goals and objectives of the program/project:

LASSD will provide comprehensive legal services regarding fair housing law, including education and outreach services; testing services; referrals to other LASSD teams and community resources, counsel, advice, investigations, and brief services; and representation for enforcement of federal and state fair housing laws. The goals and objectives of the program are to increase community knowledge on fair housing rights and obligations, investigate and combat housing discrimination, and enforce fair housing laws.

How accessible or convenient is the proposed program/project to Carlsbad residents? (Please be specific such as direct services to client’s home, transportation provided to and from facility, or relation to public transportation.)
LASSD’s North County office is located at 100 E. San Marcos Blvd., San Marcos, CA 92069 . Walk- ins are welcome and we are open Monday through Friday (except holidays) from 9am–5pm. The office is ADA-compliant and is located along a major public transit line. In addition, we accommodate clients in various ways, including by offering site visits to clients’ homes or other convenient locations, as well as phone or web -cam appointments. The Fair Housing Team also has access to LASSD’s team of Case Managers, who can connect clients to other resources, such as free or affordable transportation services.

Does your agency focus its activities on populations with special needs? If yes, please specify population (Homeless households, persons with disabilities, persons with substance abuse, veterans, farmworkers, seniors, children, etc.)
LASSD’s Fair Housing Team provides free assistance to anyone that feels they have experienced housing discrimination or has landlord-tenant or other housing related questions. As such, many of our clients are members of protected classes and vulnerable populations. For example, many clients we serve have mental or physical disabilities and an overwhelming majority are low income. We also often assist people living in affordable housing that need assistance preserving their subsidy.

Additionally, the Fair Housing Team regularly conducts outreach through Homeless Court and other outreach events, which allows us to reach a broad range of people experiencing housing instability or homelessness. We assist people living in homelessness to utilize their fair housing rights to strengthen their ability to gain stable housing. We also work to prevent homelessness by enforcing fair housing laws to keep people housed. Currently, we have HUD Education and Outreach Initiative grants focused on expanding fair housing knowledge and enforcement for March 25, 2025
Item #12 Page 464 of 578
Legal Aid Society of San Diego
justice-involved individuals and people that experience predatory housing practices such as junk fees and tenant screening discrimination.

Our staff are trained in trauma -informed practices and are highly experienced in helping vulnerable applicants and clients overcome would-be barriers to service.

Please describe how low -and-moderate income persons will benefit from the proposed program/project.

An overwhelming majority of the clients we assist are low or extremely low income. Such persons face additional obstacles to finding and maintaining housing , making them more susceptible to discrimination and housing instability. Our services provide free legal support to those individuals to empower and/or represent them in asserting their fair housing rights , which helps maintain safe and stable housing.

How does your organization provide language access to recipients with less than proficient English?
For clients and community members that have Limited English Proficiency (LEP), LASSD has staff that speak all of the threshold languages for San Diego County (Spanish, Vietnamese, Arabic, Tagalog, Chinese, Korean, Somali, Persian (Farsi, Dari) ). In addition, for this project specifically, LASSD’s Fair Housing program has multiple staff members that are fluent in Spanish. LASSD tests and tracks staff that speak threshold languages in the County.

LASSD’s phone system provides options for English and Spanish. Applicants and clients who visit our office locations can use language cards to indicate their language needs. In addition, LASSD contracts with multiple third -party translation services to ens ure all applicants and clients can fully access our services regardless of LEP status. LASSD uses Voiance, which provides 24/7 phone translation service in all languages and is pre -programmed on each staff member’s phone to ensure easy access. Also, LASSD contracts with another translation service, ALTA, for written translations. For clients who use American Sign Language (ASL), LASSD has staff that can communicate using ASL and LASSD uses either ALTA or a Deaf Access Program, Deaf Community Services of San Diego, Inc., for interpreter services.

How will recipients’ information be collected and documented? LASSD utilizes JusticeServer, a comprehensive case management system which securely captures, maintains, and shares data. JusticeServer is a Salesforce system and reliably captures data necessary for quarterly reports, such as income, demographic data, complaint basis, case notes, and resolution/outcome.

March 25, 2025
Item #12 Page 465 of 578
Legal Aid Society of San Diego

How will the outcomes be measured, collected, and documented? LASSD measures outcomes in various ways, including by our comprehensive data management system, JusticeServer, which reliably captures, maintains, and shares data. JusticeServer has the capacity to generate reports based on desired data categories and assists LASSD in managing the output and outcomes of program deliverables for the project. Examples of such outcomes include tracking monetary and nonmonetary benefits achieved and the highest level of service provided.

JusticeServer captures data necessary for quarterly reports, and grant progress/quarterly reports are securely stored on SharePoint/Teams which allows staff to review, share, and update their progress.

Describe collaboration with other agencies, such as the County Continuum of Care and other non-profit organizations and/or agencies to form a cohesive approach in serving the low income and most vulnerable populations.

LASSD has provided free legal services to San Diego County for over a century. As such, we have deep ties to the community and meaningful partnerships with other agencies. For example, LASSD is a member of the CoC. LASSD is also a founding member and the coordinating agency of the San Diego Housing Justice Collaborative, which is a network of non-profit agencies providing housing services throughout the County . The purpose of the Collaborative is to maximize resources and streamline referrals to and from collaborative partners, and to ensure partners are up to date with substantive legal developments. Lastly, Managing Attorney, Amalea Romero, also serves as the President for the San Diego Regional Alliance for Fair Housing.

March 25, 2025
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March 25, 2025
Item #12 Page 467 of 578
June 2023
OFFICE USE ONLY: RO: Yes or No Issue:

APPLICANT INFORMATION
LEGAL FIRST NAME: FULL MIDDLE NAME:

CURRENT LAST NAME:

LIST ALL OTHER FIRST NAMES YOU HAVE USED:

LIST ALL OTHER LAST NAMES YOU HAVE USED:

NAME IF DIFFERENT THAN LEGAL FIRST NAME ABOVE:

DO YOU NEED A REASONABLE ACCOMMODATION FOR US TO
COMMUNICATE WITH YOU, SUCH AS LARGE TEXT? Y orN
IF YES, WHAT IS THE ACCOMMODATION?

DO YOU BELIEVE YOU ARE FACING HOUSING
DISCRIMINATION? Y or N
IF YES, DESCRIBE:

PRIMARY PHONE: SAFE TO LEAVE VOICEMAIL:Y or N SAFE TO TEXT: Y or N ADDRESS APT # CITY: ZIP CODE:

U.S. CITIZEN: YES: ___ NO: ___ ELIGIBLE ALIEN: PERMANENT RESIDENT ___________ OTHER ____________ DATE OF BIRTH: NUMBER IN HOUSEHOLD: ______ Adults, 18 or older: _____ Children, under 18: _____ ADVERSE PARTY: Person or Company on other side:

INCOME SOURCE: Please put
Gross Income (which is total
income before withholding for
taxes or other pay deductions)
Whose Income Hourly Rate Average Hours
Per Week
If Paid Monthly, then
Gross Monthly
Amount
If Paid Yearly,
then Gross
Assets: Please put all bank accounts, propertyvalue, vehicle values, and any other assets even if the value is zero.

ASSET TYPE Whose Asset Asset Value
Do you believe that your household income is likely to change significantly (up or down) in the near future? Yes or No If yes, how? __________________________________________________________________ Legal Aid Society of San Diego does not discriminate by reason of race, age, sex, sexual orientation, creed, color, national origin, ancestry, religion, political affiliation, pregnancy, disability, marital status, medical condition, genetic information, gender, gender identity, gender expression, victim of crime, military, veteran status, or any other protected status under local, state, or federal law.

GRIEVANCE NOTICE: If you are dissatisfied with the services you have received from the Legal Aid Society of San Diego, you may contact the Administrative Offices of the Legal Aid Society of San Diego at 110 S. Euclid Ave, San Diego, CA 92114 or call 1 -619-369-2807 and leave a message. Legal Aid Society of San Diego will return your call and/or send you the proper grievance forms for you to submit.

I am a citizen of the United States: __________________________________ DATE __________________ (Please sign here)
Application For Legal Services: Our funding agencies, federal, state, local or private auditors require answers to these questions. We may share your answers with them, but we will not share personally identifying information without your consent, unless required by law.

I certify that the above information is true, correct, and complete to the best of my knowledge and belief.

APPLICANT’S SIGNATURE ________________________________________ DATE __________________ March 25, 2025
Item #12 Page 468 of 578
June 2023

PLEASE CIRCLE OR WRITE IN YOUR ANSWERS
Is the address on the first page safe to receive mail? Y or N If Different Mailing Address add:

Is the different mailing address safe to receive mail? Y or N Marital Status:

Secondary Phone to contact: Safe to leave a voicemail
Y or N
Safe to text
Y or N
Is Internet Access Available to you? Y or N What type of skill do you have with the internet? Skilled / Some / None
Email Address: Safe to email? Y or N
Have you been financially impacted by COVID? Y or N Impacted by COVID in any other way? Y or N Do you have a disability? Y or N If yes, circle one: Physical or Mental or Both Physical and Mental Have you ever been a victim of domestic violence? Y or N How do you know about us? Are you or anyone in your household a veteran? (Circle one) 1) You are a veteran, 2) You and another household member are veterans, 3) Just another household member is veteran, or 4) no one is a veteran in the household.

Are you active military? Y or N Is someone else in the household active military: Y or N What is your highest level of education completed?
Do you work in lieu of rent? Y or N Are you currently homeless? Y or N Do you own a mobile home or RV and live in it? Y or N Are you a Section 8 Voucher Holder? Y or N Are you currently living in subsidized housing? Y or N If yes, who is subsidizing your rent? Living arrangements: (Circle one): Apartment, rented house, rented room, rented mobile home/RV, homeless, friends, shelter or not listed – please explain:

Primary/preferred spoken language: How well do you speak English? Very Well Well Not Well Not at All
What gender do you identify with? (Circle one):

Male Female Transgender-Female Transgender – Male Non-Binary/Gender Non-Conforming Gender Queer Something Else: Choose not to disclose Pronouns (Circle one): His/He/Him She/Her/Hers They/Them/Theirs Not Listed Race (circle the appropriate response)
American Indian/Alaska Native Asian Black African American White Native Hawaiian/Pacific Islander Hispanic/Latino Some Other Race (please provide):

Ethnicity (circle the appropriate response)
Hispanic/Latino Not Hispanic/Latino
Transportation Access (circle the appropriate response) Have Own Transportation Public Transportation Limited Access to Transportation If there are other adults in your home, please provide name, date of birth below:

Name (use separate line for each maiden/married name) Date of Birth Relationship to You :

Application For Legal Services: Our funding agencies, federal, state, local or private auditors require answers to these questions. We may share your answers with them, but we will not share personally identifying information without your consent, unless required by law.

I certify that the above information is true, correct, and complete to the best of my knowledge and belief.

APPLICANT’S SIGNATURE: ____________________________________DATE: _____________________ March 25, 2025
Item #12 Page 469 of 578
Legal Aid Society of San Diego
Office of the Public Attorney

110 S Euclid Ave
San Diego, California 92114
T (877) 534-2524
F (619) 471-2782
www.lassd.org

Gwen Hanley-Pamplin
President, Board of Directors

Joanna Fox, Esq.

President-elect, Board of Directors

Joanne L. Franciscus, Esq.

CEO/Executive Director/Chief Counsel

Joanne L. Franciscus, Esq.

CEO/Executive Director
[email protected]

Board of Directors

Gwen Hanley-Pamplin, President
(Community Representative)
5481 San Roberto
San Diego, CA 92154
619.849.0967
[email protected]

Mark G. Rackers, Esq.

Sheppard, Mullin
501 West Broadway, 18th Floor
San Diego, CA 92101
619.338.6648
[email protected]

Peter Adams, Esq.

Cooley LLP
4401 Eastgate Mall
San Diego, CA 92121
858.550.6059
[email protected]

James Cekola, Esq.

Jazz Pharmaceuticals
3170 Porter Drive,
Palo Alto, CA 94304
760.672.0974
[email protected]

Corrie Taylor
(Client Eligible Board Member)
9805 Campo Rd, St 165-982
Spring Valley, CA 91977
619.340.3617
[email protected]

Linda L. Lane, Esq.

USD Law School
5998 Alcala Parkway
San Diego, CA 92111
858.342.8002
[email protected]

Joanna Fox, Esq. President-Elect

FOX LAW, APC
201 Lomas Santa Fe Drive, Suite
420, Solona Beach, CA 92075
858.256.7616
[email protected]

Michael W. Battin, Esq. Treasurer
Navigato & Battin LLP
755 West A Street, Suite 150
San Diego, CA 92101
619.233.5365
[email protected]

Lina Tostado
(Client Eligible Board Member)
1951 47th ST, 86
San Diego, CA 92102
619.405.6937
[email protected]

Lindsay Mertens, Esq.

Hahn Loeser & Parks LLP
600 West Broadway, Suite 1500
San Diego, CA 92101
619.810.4300
[email protected]

March 25, 2025
Item #12 Page 470 of 578
Legal Aid Society of San Diego
Office of the Public Attorney

110 S Euclid Ave
San Diego, California 92114
T (877) 534-2524
F (619) 471-2782
www.lassd.org

Gwen Hanley-Pamplin
President, Board of Directors

Joanna Fox, Esq.

President-elect, Board of Directors

Joanne L. Franciscus, Esq.

CEO/Executive Director/Chief Counsel

2 Frances D. Bumpus, Secretary
(Client Eligible Board Member)
P.O. Box 740962
San Diego, CA 92174
619.673.4338
[email protected]

Amina A. Dauood
(Client Eligible Board Member)
4963 Fir Street
San Diego, CA 92102
619.704.5107
[email protected]

David Hackathorn
(Client Eligible Board Member)
940 Park Blvd. #415
San Diego, CA 92101
619.538.1693

Dr. Phyllis A. Jones
(Client Eligible Board Member)
3281 College Avenue #333
Lemon Grove, CA 91945
619.581.6992

Brian M. Kramer, Esq.

Morrison & Foerster LLP
12531 High Bluff Drive, Suite 100
San Diego, CA 92130
858.314.5415
[email protected]

Stanley J. Panikowski, Esq.

DLA Piper
4365 Executive Drive, Suite 1100
San Diego, CA 92121
619.699.2643
[email protected]

William B. Sailer, Esq.

QUALCOMM Inc.
5775 Morehouse Drive, Bldg. N
San Diego, CA 92121
619.742.5062
[email protected]

Craig Singleton
(Client Eligible Board Member)
238 Los Alamos Drive
San Diego, CA 92114
619.971.3648

Anthony M. Stiegler, Esq.

Cooley, LLP
6322 Via Maria,
La Jolla CA 92037
858.550.6035
[email protected]

Barry J. Tucker, Esq.

Phillips
12676 Rue Parc
San Diego, CA 92131
619.742.5062
[email protected]

Thomas J. Warwick, Jr., Esq.

Grimes and Warwick
101 West Broadway, Suite 810
San Diego, CA 92101
619.232.2014
[email protected]

Ryan C. Caplan, Esq.

Buchalter, APC
655 West Broadway, Suite 1600
San Diego, California 92101
619.219.5429
[email protected]

March 25, 2025
Item #12 Page 471 of 578
Legal Aid Society of San Diego
Office of the Public Attorney

110 S Euclid Ave
San Diego, California 92114
T (877) 534-2524
F (619) 471-2782
www.lassd.org

Gwen Hanley-Pamplin
President, Board of Directors

Joanna Fox, Esq.

President-elect, Board of Directors

Joanne L. Franciscus, Esq.

CEO/Executive Director/Chief Counsel

3 Hon. Margaret M. Mann
Retired Judge
619.990.7719
[email protected]
March 25, 2025
Item #12 Page 472 of 578

Reports of Independent Auditors and
Financial Statements with
Federal Awards Supplementary Information
Legal Aid Society of San Diego, Inc.

June 30, 2024 and 2023
March 25, 2025
Item #12 Page 473 of 578

Table of Contents
Page
Report of Independent Auditors 1
Financial Statements
Statements of Financial Position 5
Statements of Activities 7
Statements of Functional Expenses 8
Statements of Cash Flows 9
Notes to Financial Statements 10
Supplementary Information

Schedule of Expenditures of Federal Awards 19
Notes to the Schedule of Expenditures of Federal Awards 20 Schedule of Federal and Non-Federal Revenue 21
Statement of Revenues, Expenses, and Changes in Net Assets 23 Schedule of Private Attorney Involvement Revenues and Expenses Legal Services Corporation Grant 24
Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 25 Report of Independent Auditors on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance 27 Schedule of Findings and Questioned Costs 30

March 25, 2025
Item #12 Page 474 of 578

1 Report of Independent Auditors
The Board of Directors
Legal Aid Society of San Diego, Inc.

Report on the Audit of the Financial Statements
Opinion
We have audited the financial statements of Legal Aid Society of San Diego, Inc., which comprise the statements of financial position as of June 30, 2024 and 2023, and the related statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Legal Aid Society of San Diego, Inc. as of June 30, 2024 and 2023, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the United States of America (U.S. GAAS) and the standards applicable to financial audits contained in Government Auditing Standards (Government Auditing Standards), issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Legal Aid Society of San Diego, Inc. and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Legal Aid Society of San Diego, Inc.’s ability to continue as a going concern for one year after the date that the financial statements are available to be issued.

March 25, 2025
Item #12 Page 475 of 578

2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with U.S. GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with U.S. GAAS and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Legal Aid Society of San Diego, Inc.’s internal control.

Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Legal Aid Society of San Diego, Inc.’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings and certain internal control–related matters that we identified during the audit.

March 25, 2025
Item #12 Page 476 of 578

3 Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards as required by Title 2 U.S.

Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), is presented for purposes of additional analysis and is not a required part of the financial statements. The schedule of federal and non-federal revenue, statement of revenues, expenses, and changes in net assets, and schedule of private attorney involvement expenses – Legal Services Corporation grant are presented for purposes of additional analysis and are not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated November 27, 2024, on our consideration of Legal Aid Society of San Diego, Inc.’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Legal Aid Society of San Diego, Inc.’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Legal Aid Society of San Diego, Inc.’s internal control over financial reporting and compliance.

San Diego, California
November 27, 2024
March 25, 2025
Item #12 Page 477 of 578

Financial Statements

March 25, 2025
Item #12 Page 478 of 578
Legal Aid Society of San Diego, Inc.

See accompanying notes.
5 Statements of Financial Position
June 30, 2024 and 2023
2024 2023

CURRENT ASSETS
Cash and cash equivalents 8,417,771$ 7,440,102$
Client trust funds 211,512 79,500
Receivables
Grants and contracts 4,792,953 4,868,858
Other - 3,382
Prepaid expenses and other assets 520,205 558,214 Total current assets 13,942,441 12,950,056

PROPERTY AND EQUIPMENT
Furniture, fixtures, and equipment 644,209 644,209 Buildings, building improvements,
and leasehold improvements 6,015,724 6,015,724
6,659,933 6,659,933
Less accumulated depreciation (4,149,163) (3,966,480) Total depreciable property and equipment 2,510,770 2,693,453 Land 1,405,102 1,405,102
Total property and equipment 3,915,872 4,098,555 RIGHT-OF-USE ASSET – OPERATING 760,212 910,292 DEPOSITS 46,199 80,818
Total assets 18,664,724$ 18,039,721$
ASSETS

(Continued on the following page)

March 25, 2025
Item #12 Page 479 of 578
Legal Aid Society of San Diego, Inc.

Statements of Financial Position (Continued)
June 30, 2024 and 2023
See accompanying notes.
6 2024 2023

CURRENT LIABILITIES
Accounts payable 1,907,067$ 2,076,437$
Client trust funds payable 211,512 79,500
Debt, current portion 401,975 656,885
Accrued liabilities
Accrued vacation 902,483 796,024
Salaries, wages, and payroll taxes 612,031 535,078 Lease liability – operating, current portion 168,114 138,775 Refundable advances 3,326,805 3,722,613
Total current liabilities 7,529,987 8,005,312

LONG-TERM LIABILITIES
Rent deposits 8,324 8,324
Lease liability – operating, net of current portion 606,515 774,629 Debt, net of current portion 17,843 465,261 Total long-term liabilities 632,682 1,248,214 Total liabilities 8,162,669 9,253,526
COMMITMENTS AND CONTINGENCY (Note 4)

NET ASSETS WITHOUT DONOR RESTRICTIONS
Undesignated 5,267,899 3,859,439
Designated
1,343,028 1,000,390
Property and equipment 3,753,109 3,539,355
Total net assets without donor restrictions 10,364,036 8,399,184 NET ASSETS WITH DONOR RESTRICTIONS 138,019 387,011 Total net assets 10,502,055 8,786,195
Total liabilities and net assets 18,664,724$ 18,039,721$

LIABILITIES AND NET ASSETS
Judicial Council of California Administrative Office
of the Courts

March 25, 2025
Item #12 Page 480 of 578
Legal Aid Society of San Diego, Inc.

See accompanying notes.
7 Statements of Activities
Years Ended June 30, 2024 and 2023
2024 2023

CHANGES IN NET ASSETS WITHOUT DONOR RESTRICTIONS
Support and revenue
Grants and service contracts 28,920,092$ 25,891,279$ Contributions, in-kind services 1,056,241 829,395 Contributions, other 249,573 561,047
Other revenue 173,766 162,371
Attorney fees 124,266 238,716
Interest 288,289 42,906
Net assets released from restrictions 323,838 95,606 Total support and revenue 31,136,065 27,821,320
Expenses
Program services 25,706,835 23,551,509
Management and general 3,215,424 2,924,234
Fundraising 257,135 272,588
Total expenses 29,179,394 26,748,331
Change in net assets without donor restrictions 1,956,671 1,072,989

CHANGES IN NET ASSETS WITH DONOR RESTRICTIONS
Grants and service contracts 83,027 300,000 Net assets released from restrictions (323,838) (95,606) Change in net assets with donor restrictions (240,811) 204,394 CHANGE IN NET ASSETS 1,715,860 1,277,383

NET ASSETS
Beginning of year 8,786,195 7,508,812
End of year 10,502,055$ 8,786,195$

March 25, 2025
Item #12 Page 481 of 578
Legal Aid Society of San Diego, Inc.

See accompanying notes.
8 Statements of Functional Expenses
Years Ended June 30, 2024 and 2023
Program Management Program Management
Services and General Fundraising Total Services and General Fundraising Total Attorney salaries 7,015,126$ 633,327$ 59,633$ 7,708,086$ 7,152,637$ 678,850$ 102,175$ 7,933,662$ Non-attorney salaries 5,873,945 1,469,456 77,516 7,420,917 5,324,639 1,334,213 10,604 6,669,456 Employee benefits 3,728,447 573,933 27,400 4,329,780 3,321,828 503,519 28,152 3,853,499 16,617,518 2,676,716 164,549 19,458,783 15,799,104 2,516,582 140,931 18,456,617 Contracted services 5,629,714 158,090 7,823 5,795,627 5,105,581 72,640 3,017 5,181,238 Other 927,130 68,199 75,287 1,070,616 288,637 49,280 117,174 455,091 Donated services 1,056,241 - - 1,056,241 829,395 - - 829,395 Space and occupancy 317,812 47,239 608 365,659 303,081 58,899 1,040 363,020 Telephone 275,724 28,386 1,129 305,239 271,068 27,261 1,471 299,800 Office expense 194,522 24,345 136 219,003 206,257 20,885 6,151 233,293 Travel and training 116,5 51 37,472 2,476 156,499 115,630 23,710 34 139,374 Litigation costs 152,435 1,510 - 153,945 167,004 2 - 167,006 Audit and taxes 16,590 114,232 2 130,824 18,706 96,207 19 114,932 Equipment – minor rental and repair 74,061 24,958 4,641 103,660 108,142 26,046 1,974 136,162 Library 73,145 2,457 - 75,602 73,039 3,849 - 76,888 Insurance 70,872 3,500 108 74,480 64,195 3,148 150 67,493 Interest 17,208 13,265 60 30,533 36,821 7,187 163 44,171 Total expenses before depreciation 25,539,523 3,200,369 256,819 28,996,711 23,386,660 2,905,696 272,124 26,564,480 Depreciation 167,312 15,055 316 182,683 164,849 18,538 464 183,851 25,706,835$ 3,215,424$ 257,135$ 29,179,394$ 23,551,509$ 2,924,234$ 272,588$ 26,748,331$ Year Ended June 30, 2024 Year Ended June 30, 2023

March 25, 2025
Item #12 Page 482 of 578
Legal Aid Society of San Diego, Inc.

See accompanying notes.
9 Statements of Cash Flows
Years Ended June 30, 2024 and 2023
2024 2023

OPERATING ACTIVITIES
Change in net assets 1,715,860$ 1,277,383$
Reconciliation to net cash provided by operating activities Depreciation 182,683 183,851
Amortization of lease 150,080 146,153
Bad debt expense - 19,840
(Increase) decrease in operating assets
Receivables 79,287 (480,021)
Prepaid expenses and other assets 38,009 (182,861) Deposits 34,619 (30,003)
(Decrease) increase in operating liabilities
Accounts payable (169,370) 1,163,837
Lease liability - operating (138,775) (143,041) Accrued liabilities 183,412 127,291
Deferred revenue (395,808) 1,208,855
Net cash provided by operating activities 1,679,997 3,291,284

INVESTING ACTIVITIES
Purchase of property, plant, and equipment - (15,177) Net cash used in investing activities - (15,177)

FINANCING ACTIVITIES
Payments on notes payable (702,328) (683,139)
Net cash used in financing activities (702,328) (683,139)

CHANGE IN CASH AND CASH EQUIVALENTS 977,669 2,592,968

CASH AND CASH EQUIVALENTS
Beginning of year 7,440,102 4,847,134
End of year 8,417,771$ 7,440,102$

Cash paid for
Interest 19,228$ 44,171$
Operating lease ROU asset in exchange
for operating leases liability -$ 1,056,445$

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

SUPPLEMENTAL DISCLOSURES OF NON-CASH INFORMATION

March 25, 2025
Item #12 Page 483 of 578

Legal Aid Society of San Diego, Inc.
10 Notes to Financial Statements
Note 1 – Nature of Organization and Significant Accounting Policies Nature of organization – Legal Aid Society of San Diego, Inc. (the Society) is a non-profit, California corporation organized in 1953 primarily for the purpose of providing legal services to indigent individuals who meet established eligibility guidelines.

The Society operates law programs, subject to individual grant and service contract restrictions, in the following general priority and substantive areas:

Substantive Areas General Priorities
 Housing  Support for families
 Health/income maintenance  Preserving the home
 Individual rights  Maintaining economic stability
 Family  Safety, stability, and health
 Consumer/finance  Populations with special vulnerabilities  Education and juvenile

 Consumer center for health education and advocacy

The Society is exempt from federal and California income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC) and Section 23701(d) of the California Revenue and Taxation Code, except to the extent of unrelated business taxable income as defined under IRC Sections 511 through 515. The Society had no unrecognized tax benefits or liabilities as of June 30, 2024 and 2023. The Society files an exempt organization return in the United States federal jurisdiction and with the Franchise Tax Board in the state of California.

Recently adopted accounting standards – Effective July 1, 2023, the Society adopted Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2016-13 Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This ASU requires organizations to measure all expected credit losses for financial instruments held at the reporting date. There was no material impact to the financial statements as of the date of adoption.

Accounting principles – The accompanying financial statements have been prepared utilizing the accrual basis of accounting.

Financial statement presentation – The accompanying financial statements present information regarding the Society’s financial position and results of activities according to the following net asset categories:
 Net assets without donor restrictions represent expendable funds available for operations that are not otherwise limited by donor restrictions. Certain amounts are separately reported as designated due to limitations on how these amounts can be or have been spent.

March 25, 2025
Item #12 Page 484 of 578

Legal Aid Society of San Diego, Inc.

Notes to Financial Statements
11  Net assets with donor restrictions consist of contributed funds subject to specific donor-imposed restrictions contingent upon specific performance of a future event or a specific passage of time before the Society may spend the funds. Other net assets with donor restrictions are subject to irrevocable donor restrictions requiring that the assets be maintained in perpetuity, usually for the purpose of generating investment income, net of investment expenses to fund current operations.

As of June 30, 2024 and 2023, the Society had a total of $138,019 and $391,343, respectively, of net assets with donor restrictions.

Revenue Recognition
Grants and service contracts – The Society evaluates its grants and service contracts to determine if they are reciprocal or non-reciprocal in accordance with applicable accounting guidance. The terms of the agreements are evaluated and when the arrangement is determined to be non-reciprocal, it is accounted for as a conditional contribution, as described below. The Society recognizes revenue from grants and service contracts when eligible costs are incurred or services are performed per the terms of the agreements. A receivable is recognized for revenue earned under the terms of the agreements in excess of cash advances. Conversely, refundable advances is recorded when advances exceed revenue earned.

Contributions, in-kind – Donated equipment and other donated goods are recorded at their estimated fair value as of the date of the donation. Donated services are recognized as contributions if the services (a) create or enhance non-financial assets, or (b) require specialized skills, are performed by people with those skills, and would otherwise be purchased by the Society. The Society receives donated professional services from attorneys and paralegals, which are recorded at fair value as a contribution and an expense in the statements of activities.

Attorney fees – A judge may award the Society attorney fees in some cases. These fees are recognized when the fee-generating case concludes at which time the Society’s performance obligation is completed.

Contributions – Contributions received are recorded as without donor restrictions, or with donor restrictions depending on the existence and/or nature of any donor restrictions. Contributions subject to donor-imposed restrictions for use in a future period or for a specific purpose are reported as with donor restrictions depending on the nature of the donor’s restriction. When a donor restriction expires, net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the statements of activities as net assets released from restrictions. Contributions with donor restrictions which are met in the same reporting period are reported as revenue without donor restrictions.

Contributions received with a right-of-return and a measurable barrier in place are considered conditional and recognized when the barrier is overcome.

Other revenue – Other revenue is recognized when the services are rendered or rental payments are due to the Society.

Cash and cash equivalents – The Society considers highly liquid investments with original maturities of three months or less to be cash equivalents. The Society’s policy is to place cash and cash equivalents with high-credit-quality financial institutions. Amounts placed with Federal Deposit Insurance Corporation insured institutions are federally insured up to $250,000. The Society has cash and cash equivalents accounts that exceed the insured amount. The Society has not experienced any losses in such accounts.

March 25, 2025
Item #12 Page 485 of 578

Legal Aid Society of San Diego, Inc.

Notes to Financial Statements
12 Client trust funds – The Society holds funds in trust for clients at times. The balance of these funds is not available for operations. The balance is recorded as both an asset and liability on the statements of financial position.

Receivables
Grants and contracts – Receivables consist of amounts billed and unbilled on grants and service contracts for services provided through June 30. Receivables from three granting agencies represent 52% and 54% of total receivables as of June 30, 2024 and 2023, respectively.

Allowance for doubtful accounts – An allowance for estimated uncollectible accounts is based on past experience and on an analysis of current receivable balances. Receivables are written off against the allowance in the year deemed uncollectible. Management believes all receivables at June 30, 2024 and 2023, are fully collectible; therefore, no allowance for uncollectible accounts is considered necessary.

Property and equipment – Property and equipment acquired with grant funds are considered to be owned by the Society while used in its programs. However, the funding sources may have a reversionary interest in the property, as well as the right to determine the use of any proceeds from the sale of assets purchased with their respective funds.

The Society follows the practice of capitalizing at cost, or at estimated fair value at the date of the gift, if donated, all acquisitions of property and equipment in excess of $5,000. Depreciation and amortization are computed on a straight-line basis over the estimated useful lives of the assets as follows:

Years
Furniture, fixtures, and equipment 3–10
Buildings, building improvements, and leasehold improvements 10–30

The Society does not currently hold property or equipment that was purchased solely with funding from Legal Services Corporation, as of June 30, 2024 and 2023.

Leases – The Society evaluates whether its contractual arrangements contain leases at the inception of such arrangements. Specifically, the Society considers whether it can control the underlying asset and have the right to obtain substantially all of the economic benefits or outputs from the asset. The Society has elected not to recognize a ROU asset and lease liability for leases with terms of 12 months or less.

The Society does not have any financing leases. The ROU operating lease asset represents the right to use an underlying asset for the lease term, and operating lease liability represents the obligation to make lease payments.

Both the ROU operating lease asset and liability are recognized as of the lease commencement date or adoption of the standard, whichever is later, at the present value of the lease payments over the lease term. The Society’s lease does not provide an implicit rate that can readily be determined. Therefore, the Society uses a risk-free rate as per the practical expedient.

Operating lease expense is recognized on a straight-line basis over the lease term and is included in operating expenses on the accompanying statements of activities and statement of functional expenses under space and occupancy.

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Notes to Financial Statements
13 Impairment of long-lived assets – The Society evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. If the estimated future cash flows (undiscounted and without interest charges) from the use of an asset are less than the carrying value, a write down will be recorded to reduce the related asset to its estimated fair value. To date, no such write downs have occurred.

Advertising expense – The society did not incur advertising expense for the years ended June 30, 2024 and 2023.

Functional allocation of expenses – The costs of providing the program and supporting services have been summarized on a functional basis in the statements of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Rent, occupancy costs, and depreciation are allocated based on square footage occupied. Utilities are allocated according to full-time equivalents by department.

Use of estimates – The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Subsequent events – Subsequent events are events or transactions that occur after the statement of financial position date but before the financial statements are available to be issued. The Society recognizes in the financial statements the effects of all subsequent events that provide additional evidence about conditions that existed at the date of the statement of financial position, including the estimates inherent in the process of preparing the financial statements. The Society’s financial statements do not recognize subsequent events that provide evidence about conditions that did not exist at the date of the statement of financial position but arose after the statement of financial position date and before the financial statements were available to be issued.

The Society has evaluated subsequent events through November 27, 2024, which is the date the financial statements were available to be issued.

Note 2 – Concentrations
Grants and service contracts – For the years ended June 30, 2024 and 2023, revenue from grants and service contracts includes funds provided by the following:

Legal Services Corporation – Basic Field Award 3,832,576$ 13% 3,553,136$ 14% County of San Diego 5,276,857 18% 3,119,370 12% Judicial Council of California Administrative
Office of the Courts 2,867,535 10% 2,867,535 11% California State Bar Legal Services 2,975,792 10% 3,608,922 14% San Diego Housing Commission 3,839,520$ 13% 3,839,520$ 15% 2024 2023

March 25, 2025
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Notes to Financial Statements
14 The Society has a refundable advance balance with Legal Services Corporation totaling $1,254,683 and $1,492,140 as of June 30, 2024 and 2023, respectively. The Society has received a waiver from the Legal Services Corporation for its fund balance in excess of the statutory minimum fund balance as of June 30, 2023.

Note 3 – Debt
The following is a summary of debt at June 30:
2024 2023
4,373$ 257,121$
158,390 302,079
257,055 562,946
419,818 1,122,146
Less current maturities 401,975 656,885
Non-current maturities 17,843$ 465,261$
Note payable, bank, payable in monthly installments of $21,757 including interest at 4.576 percent, through September 2024, secured by land and a building
Note payable, bank, payable in monthly installments of $12,763 including interest at 4.087 percent, through August 2025, secured by land and a building
Note payable, bank, PPP Loan; bears simple interest of 1.00 percent per annum, through April 2025, unsecured

The note payable maturing in August 2025 places certain restrictive covenants on the Society.

Management believes the Society has complied with the covenants. The note payable also requires a minimum cash balance of $500,000, which the Society has met as of June 30, 2024 and 2023.

Future minimum payments for debt are as follows:

Years Ending June 30,
2025 401,975$
2026 17,843
Total 419,818$

Additional payments have been made towards the principle balance of notes payable. The above future minimum payment schedule reflects a revised expected timeline for the remaining minimum payments due to additional payments towards the principal made during the year.

Interest expense totaled approximately $19,000 and $41,000 for the years ended June 30, 2024 and 2023, respectively.

March 25, 2025
Item #12 Page 488 of 578

Legal Aid Society of San Diego, Inc.

Notes to Financial Statements
15 Note 4 – Contingency
Grants and contracts – The Society has grants and contracts with government agencies and other organizations that are subject to audit. No provision has been made for any liabilities that may arise from such audits, since the amounts, if any, cannot be determined. Management believes that any liability that may result from these audits would not be material. Many of these grants and contracts may be terminated or reduced with written notice to the Society in the event that funding for the agreements ceases or is reduced prior to the expiration dates of the grants or contracts.

Note 5 – Leases
The Society operates its office under a series of operating lease agreements. ROU assets represent the Society’s right to use an underlying asset for the lease term. Lease liabilities represent Legal Aid Society of San Diego’s obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the estimated present value of lease payments over the lease term. For operating leases, the Society recognizes lease expense on a straight-line basis over the lease term.

Weighted-Average Remaining Lease Term and Discount Rate The weighted-average remaining lease term and weighted-average discount rate used to calculate the present value of lease liabilities are as follows for the year ended June 30:
2024 2023
Weighted-average remaining lease term – operating leases 4.67 5.67 Weighted-average discount rate – operating leases 2.92% 2.92%

Lease Maturities
The following table summarizes the maturity of the Society’s operating lease liabilities as of June 30, 2024:

Years Ending June 30,
2025 168,114$
2026 173,157
2027 178,352
2028 183,702
2029 125,525
Total lease payments 828,850$
Less Imputed Interest (54,221)
Total 774,629$

March 25, 2025
Item #12 Page 489 of 578

Legal Aid Society of San Diego, Inc.

Notes to Financial Statements
16 Note 6 – Pension Plan
The Society has a Simplified Employee Pension IRA plan covering all employees with a minimum age of 21 years old. Employees are eligible and fully vested the first day after a 24-month waiting period. The Society makes contributions under this plan in amounts equal to 6% of covered employees’ basic compensation. The Society contributed approximately $614,000 and $557,000 for the years ended June 30, 2024 and 2023, respectively.

The Society also has a 403(b) plan covering all employees. Employees are eligible and fully vested the first day of employment. The Society does not make contributions under this plan.

Note 7 – Liquidity and Availability
The Society regularly monitors liquidity required to meet its operating needs and other contractual commitments. The following table reflects the Society’s financial assets available to meet cash needs for general expenditures within one year as of June 30, 2024 and 2023. The Society has several liquid resources at its disposal, including cash and receivables. 2024 2023
Financial assets at year end
Cash and cash equivalents 8,417,771$ 7,440,102$
Grants and other receivables 4,792,953 4,872,240 Less minimum cash balance requirement (Note 3) (500,000) (500,000) Financial assets available to meet cash
needs for general expenditures within one year 12,710,724$ 11,812,342$

The Society is primarily supported by revenue generated from grants and contracts. The Society also often receives contributions; however, these awards are not budgeted for. The Society structures its financial assets to be available as general expenditures, liabilities, and other obligations become due.

Note 8 – Net Assets
Net assets with donor restrictions at June 30, 2024 and 2023, are comprised of:
2024 2023
Subject to expenditure for a specific purpose
Housing and food insecurity 83,027$ -$
Health consumer alliance 54,992 387,011
Total net assets with donor restrictions 138,019$ 387,011$

March 25, 2025
Item #12 Page 490 of 578

Legal Aid Society of San Diego, Inc.

Notes to Financial Statements
17 Net assets with donor restrictions totaling $177,577 were released from restriction by satisfying donor restrictions through use for the health consumer alliance during the year ended June 30, 2024. Net assets with donor restrictions totaling $95,606 were released from restriction by satisfying donor restrictions through use for the health consumer alliance during the year ended June 30, 2023.

Note 9 – In-kind Services
Donated services are recorded at fair value and consist of time donated by attorneys and paralegals. Fair value is estimated using market rates derived from reputable published sources, adjusted for the experience of those providing services. The Society recognized approximately $1,056,000 and $829,000 of legal services during the years ended June 30, 2024 and 2023, respectively. These services are utilized in Society programs.

March 25, 2025
Item #12 Page 491 of 578

Supplementary Information

March 25, 2025
Item #12 Page 492 of 578

Legal Aid Society of San Diego, Inc.

See accompanying notes to the schedule of expenditures of federal awards. 19 Supplementary Information
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2024
Federal
Pass-Through Assistance Passed-
Identifying Listing Through to Federal
Number Number Subrecipients Expenditures
Legal Services Corporation
Basic Field Award 09.80525 -$ 3,855,407$ Technology Initiative Award 09.80525 - 29,241 Total Legal Services Corporation - 3,884,648 U.S. Department of the Treasury
Internal Revenue Service
Low Income Taxpayer Clinics 21.008 - 171,969 Pass-through from the State Bar of California
COVID-19 – Homeowner Assistance Fund CaHFA 21.026 - 295,945 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds HP3 21.027 - 670,131 Pass-through from County of San Diego
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds SLFRP0148 21.027 83,076 3,033,120 Subtotal 21.027 83,076 3,703,251
Total U.S. Department of the Treasury 83,076 4,171,165 U.S. Department of Housing and Urban Development
Community Development Block Grant (CDBG) – Entitlement Grants Cluster Pass-through from City of Encinitas
Community Development Block Grant 17000337 14.218 - 19,169 Pass-through from City of Escondido
Community Development Block Grant 30093 14.218 - 27,871 COVID-19 - Community Development Block Grant not available 14.218 29,353 Pass-through from City of San Marcos
Community Development Block Grant GL-207-521001 14.218 - 25,818 Pass-through from City of Carlsbad
Community Development Block Grant 20170171 14.218 - 30,958 Pass-through from County of San Diego
Community Development Block Grant 554340 14.218 - 33,332 Pass-through from City of San Diego
Community Development Block Grant 10022554-12-G 14.218 - 236,097 Total CDBG – Entitlement Grants Cluster - 402,598 Private Enforcement Initiatives 14.418 - 425,000 Education and Outreach Initiatives 14.416 - 121,295 Initiative/Component: FHOI 14.416 - 250,140 COVID-19 – Initiative/Component: American Rescue Plan 14.416 - 14,686 Subtotal 14.416 - 386,121
Total U.S. Department of Housing and Urban Development - 1,213,719 U.S. Department of Health and Human Services
Pass-through from County of San Diego
Medicaid Cluster
Medical Assistance Program 568278 93.778 - 286,140 Medical Assistance Program 560727 93.778 - 294,106 Total Medicaid Cluster - 580,246 Block Grants for Community Mental Health Services 560727 93.958 - 100,000 Total U.S. Department of Health and Human Services - 680,246 Total Expenditures of Federal Awards 83,076$ 9,949,778 $ Grantor/Program

March 25, 2025
Item #12 Page 493 of 578

Legal Aid Society of San Diego, Inc.
20 Supplementary Information
Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2024
Note 1 – Basis of Presentation
The schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Legal Aid Society of San Diego, Inc. (the Society) for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of the financial statements.

Because the Schedule presents only a selected portion of the activities of the Society, it is not intended to, and does not, present either the financial position or changes in net assets of the Society.

Note 2 – Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.

The Society has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

March 25, 2025
Item #12 Page 494 of 578

Legal Aid Society of San Diego, Inc.
21 Supplementary Information
Schedule of Federal and Non-Federal Revenue
Year Ended June 30, 2024
Federal
Assistance Total
Listing Grant Grant Recognized
Number Period Amount Revenue
Federal/Pass-through Grantor Programs
Legal Services Corporation
Basic Field Award 9.80525 01/01/23 – 12/31/23 3,722,234$ 2,763,103 Basic Field Award 9.80525 01/01/24 – 12/31/24 3,722,237 916,619 Technology Initiative Grant 9.80525 10/01/19 - 09/30/24 90,000 29,241 Department of the Treasury
Low Income Tax Payer Clinics 21.008 01/01/23 – 12/31/23 150,000 83,170 Low Income Tax Payer Clinics 21.008 01/01/24 – 12/31/24 150,000 88,803 California State Bar Legal Services
Trust Fund Grant HP3 Housing Stability 21.027 12/01/21 - 12/31/24 1,727,791 670,131 Trust Fund CALHFA 21.026 07/01/22 - 06/30/25 800,000 295,945 County of San Diego
Coronavirus State and Local Fiscal Recovery Funds 21.027 01/01/23 - 12/31/24 6,066,666 3,033,120 County of San Diego Health and Human Services
Temporary Assistance for Needy Families 93.778 07/01/23 – 06/30/24 289,140 289,140 Community Development Block Grant 14.218 07/01/23 - 10/31/23 33,332 33,332 County of San Diego – CCHEA – SHAMSA 93.958 / 93.778 07/01/23 – 06/30/24 394,106 394,106 Department of Housing and Urban Development (HUD)
Office of Fair Housing and Equal Opportunity 14.418 07/01/23 - 06/30/24 425,000 425,000 Office of Fair Housing and Equal Opportunity 14.416 07/01/23 - 06/30/24 125,000 121,291 Office of Fair Housing and Equal Opportunity 14.416 07/01/23 - 06/30/24 250,000 249,973 Office of Fair Housing and Equal Opportunity 14.416 02/01/22 - 07/31/23 350,000 14,686 City of Encinitas
Community Development Block Grant 14.218 07/01/23 - 06/30/24 20,000 19,169 City of Escondido
Community Development Block Grant 14.218 10/01/23 - 06/30/24 35,000 27,845 City of San Marcos
Community Development Block Grant 14.218 07/01/23 - 06/30/24 26,000 25,818 City of Carlsbad
Community Development Block Grant 14.218 07/01/23 - 06/30/24 30,958 30,958 City of Escondido - CARES
Community Development Block Grant 14.218 03/01/24 - 06/30/24 29,353 29,353 City of San Diego
Community Development Block Grant 14.218 07/01/23 - 06/30/24 250,000 236,097 Total federal revenue 9,776,900$
Grantor/Program

March 25, 2025
Item #12 Page 495 of 578

Legal Aid Society of San Diego, Inc.

Supplementary Information
Schedule of Federal and Non-Federal Revenue (Continued) Year Ended June 30, 2024
22 Federal
Assistance Total
Listing Grant Grant Recognized
Number Period Amount Revenue
Other Non-federal Programs
California State Bar Legal Services
Trust Fund Grant – IOLTA n/a 01/01/23 - 12/31/23 1,321,350 809,726 Trust Fund Grant – IOLTA n/a 01/01/24 - 12/31/24 2,481,770 722,676 Trust Fund Grant – Equal Access Fund (CRT) n/a 01/01/22 - 12/31/22 1,555,140 443,728 Trust Fund Grant – Equal Access Fund (CRT) n/a 01/01/23 - 12/31/23 822,990 502,416 Trust Fund Grant – Equal Access Fund (CRT) n/a 01/01/24 - 12/31/24 824,871 226,489 Trust Fund Grant – Equal Access Fund (East County Restraining Order) n/a 04/01/22 - 12/31/23 300,000 102,498 Trust Fund Grant – Equal Access Fund (East County Restraining Order) n/a 01/01/24 - 12/31/24 190,000 94,469 Trust Fund Grant – Equal Access Fund (Tenant Housing Stability Project) n/a 01/01/21 - 12/31/23 689,260 158,111 Trust Fund Grant – Equal Access Fund (Conservatorship) n/a 01/01/23 - 12/31/23 120,000 65,616 Trust Fund Grant – Equal Access Fund (Conservatorship) n/a 01/01/24 - 12/31/24 180,000 48,449 Trust Fund Grant – Equal Access Fund (Name Change) n/a 01/01/23 – 12/31/23 85,000 42,656 Trust Fund Grant – Consumer Debt Grant n/a 01/01/23 – 12/31/25 1,200,000 375,725 Trust Fund Grant – Consumer DFPI Grant n/a 01/19/24 - 12/31/25 400,000 26,299 County of San Diego
CCHEA n/a 07/01/23 - 06/30/24 1,287,783 1,287,783 DSSI & Clubhouse (MHSA) n/a 07/01/23 - 06/30/24 1,525,446 1,522,446 Judicial Council of California, Administrative Office of the Courts n/a 02/01/23 - 09/30/23 3,033,131 548,662 Judicial Council of California, Administrative Office of the Courts n/a 10/01/23 - 09/30/24 2,533,287 2,161,908 Department of Managed Health Care n/a 01/01/23 - 12/31/23 616,667 345,388 Department of Managed Health Care n/a 01/01/24 - 12/31/24 616,667 206,712 Department of Housing and Community Development n/a 03/01/21 – 03/31/24 1,047,000 47,878 Department of Health Care Services – Medi-Cal Ombudsperson Program n/a 01/01/23 - 12/31/25 6,000,000 1,915,000 Covered California n/a 07/01/23 - 06/30/24 825,000 825,000 State of California – Health and Human Services Department of Social Services n/a 01/01/22 - 12/31/23 3 45,080 45,074 State of California – Health and Human Services Department of Social Services n/a 07/01/23 - 06/30/25 231,935 114,225 American College of Bankruptcy n/a 01/01/24 - 12/31/24 15,000 15,000 The California Endowment n/a 03/01/23 - 02/29/24 300,000 - The California Endowment n/a 12/01/23 - 11/30/25 125,000 125,000 San Diego Foundation n/a 07/01/23 - 06/30/24 250,000 250,000 Kaiser Permanente Grant#155286 “Predetermination” n/a 08/01/23 - 07/31/24 90,000 90,000 Kaiser Permanente Grant #154917 “Transitional Care” n/a 09/01/23 - 08/31/24 122,570 50,447 Kaiser Permanente Grant#185405 TGI Access Project n/a 12/01/22 - 11/30/23 75,000 51,545 Kaiser Permanente Grant#142087 TGI Access Project n/a 12/01/22 - 11/30/23 60,000 29,567 Kaiser Permanente LASD Support Project#142064 n/a 12/01/22 - 11/30/23 40,000 20,219 Community Congregational Development Corporation n/a 07/18/22 - 07/18/23 160,000 54,919 South Bay Community Services – Cal OES n/a 01/01/23 - 12/31/23 149,000 76,135 Superior Court of California, County of San Diego – Self-Help Clinic Services for CARE Act n/a 10/01/23 - 06/30/25 990,326 314,515 San Diego 211 n/a 01/01/24 - 06/30/24 90,000 90,000 Childrens Partnership n/a 03/01/24 - 11/30/24 400,000 320,000 Equal Justice Works n/a 09/01/22 - 08/30/24 114,000 57,100 California Coverage & Health Initiatives n/a 07/01/22 - 06/30/24 3,000,000 1,708,773 CAP Coordination n/a 01/01/24 - 12/31/24 57,250 57,250 San Diego Housing Commision Eviction Prevention Program Services n/a 07/01/23 - 06/30/24 3,000,000 2,637,184 San Diego Superior Court
Conservatorship Services n/a 01/01/23 - 12/31/23 56,500 28,250 Conservatorship Services n/a 01/01/24 - 12/31/24 56,500 28,250 Hall of Justice – UD Clinic n/a 01/01/23 - 12/31/23 63,320 32,660 H
all of Justice – UD Clinic n/a 01/01/24 - 12/31/24 63,320 32,660 DV Afternoon Clinic n/a 01/01/23 - 12/31/23 115,982 57,991 DV Afternoon Clinic n/a 01/01/24 - 12/31/24 115,982 57,991 US Bank – SD Eviction & Prevention Collaborative n/a 09/01/23 - 08/31/24 15,000 15,000 Price Foundation n/a 03/01/24 - 02/28/25 25,000 25,000 Care Court Planning n/a 01/01/23 -1 2/31/23 13,889 7,204 Catholic Charities, Diocese of San Diego n/a 07/01/23 - 06/30/24 11,667 4,956 California Change Lawyers n/a 07/01/23 - 06/30/24 13,037 13,037 Foundation Income
San Diego County Bar Foundation-Conservatorship Clinic n/a 01/01/24 - 12/31/24 12,500 11,266 Scripps Foundation n/a 07/01/23 - 06/30/24 120,000 120,000 Gary and Mary West Foundation n/a 02/01/23 - 01/31/24 192,500 127,152 Gary and Mary West Foundation n/a 02/01/24 - 01/31/25 192,500 78,214 Total other non-federal programs 19,226,219
Total federal and non-federal revenue 29,003,119$
Grantor/Program

March 25, 2025
Item #12 Page 496 of 578
Legal Aid Society of San Diego, Inc.
23 Supplementary Information
Statement of Revenues, Expenses, and Changes in Net Assets Year Ended June 30, 2024
(With Summarized Financial Information for the Year Ended June 30, 2023)

SUPPORT AND REVENUE
Grants and service contracts 2,867,596 $ 812,126 $ 1,532,402 $ 425,000 $ 2,710,570 $ - $ 20,572,398$ 83,027 $ 29,003,119$ 26,191,279 $ Contributions, in-kind services 214,315 - - 3,250 - - 838,676 - 1,056,241 829,395 Contributions - - - - - - 249,573 - 249,573 561,047 Other revenue 247 - - - 32 - 173,487 - 173,766 162,371 Attorney fees 48,794 - 105 11,126 - - 64,241 - 124,266 238,716 Interest 126,644 - - - - - 161,645 - 288,289 42,906 Total support and revenue 3,257,596 812,126 1,532,507 439,376 2,710,602 - 22,060,020 83,027 30,895,254 28,025,714

EXPENSES AND LOSSES
Attorneys’ salaries 1,268,673 339,917 152,157 197,917 1,449,293 - 4,283,339 16,790 7,708,086 7,933,662 Non-attorney salaries 784,832 258,769 845,461 98,870 233,941 - 5,183,389 15,655 7,420,917 6,669,456 Contracted s
ervices 193,041 23,662 57,561 15,320 73,779 - 5,161,668 270,596 5,795,627 5,181,238 Employee benefits 544,445 158,047 350,993 72,051 372,618 - 2,822,767 8,859 4,329,780 3,853,499 Donated services 214,315 - - 3,250 - - 838,676 - 1,056,241 829,395 Other 25,546 886 6,668 6,538 30,841 - 998,511 1,626 1,070,616 455,091 Space and occupancy 32,148 8,920 31,383 11,722 30,759 - 249,419 1,308 365,659 363,020 Telephone 37,696 8,801 22,696 6,265 25,829 - 202,363 1,589 305,239 299,800 Office expense 48,358 2,536 9,163 2,237 33,996 - 122,562 151 219,003 233,293 Depreciation - - - - - 182,683 - - 182,683 183,851 Travel and training 47,431 3,825 2,923 3,892 4,172 - 89,266 4,990 156,499 139,374 Litigation costs 9,849 36 - 9,271 36,415 - 98,374 - 153,945 167,006 Equipment – minor rental and repair 7,204 1,095 15,328 848 13,918 - 65,156 111 103,660 136,162 Audit and taxes 18,344 1,149 7,520 2,223 14,077 - 86,791 720 130,824 114,932 Library 16,051 2,135 1,839 1,291 6,949 - 46,425 912 75,602 76,888 Insurance 9,663 2,348 3,887 1,480 7,843 - 49,061 198 74,480 67,493 Interest - - 911 - 1,110 - 28,179 333 30,533 44,171 Total expenses 3,257,596 812,126 1,508,490 433,175 2,335,540 182,683 20,325,946 323,838 29,179,394 26,748,331 CHANGE IN NET ASSETS - - 24,017 6,201 375,062 (182,683) 1,734,074 (240,811) 1,715,860 1,277,383 NET ASSETS, BEGINNING OF YEAR - - (74,450) 59,475 1,000,390 3,539,355 3,874,414 387,011 8,786,195 7,508,812 Building improvements acquired - - - - - - - - - - Equitable Real Estate - - (17,658) - (32,424) 396,437 (338,174) (8,181) - - Debt payments - - - - - - - - - - NET ASSETS, END OF YEAR -$ -$ (68,091)$ 65,676$ 1,343,028$ 3,753,109$ 5,270,314$ 138,019$ 10,502,055$ 8,786,195$ Legal Services
Corporation
Basic Field
Legal Services
Corporation
Excess Fund
Balance
California State
Bar Legal
Services Fund
Grant
HUD Fair
Housing and
Equal
Opportunity
Property and
Equipment
Other Without
Donor Restrictions
With Donor
Restrictions 2024 Total 2023 Total
Judicial Council
of California
Administrative
Office of the
Courts

March 25, 2025
Item #12 Page 497 of 578
Legal Aid Society of San Diego, Inc.
24 Supplementary Information
Schedule of Private Attorney Involvement Revenues and Expenses Legal Services Corporation Grant
Year Ended June 30, 2024
Revenue 1,233,154$
Expenses
Attorneys’ salaries 585,604$
Other salaries 206,380
Payroll taxes and fringe benefits 201,378
Contracted services 133,259
Office expense 39,622
Other 18,642
Telephone 16,703
Travel and training 13,020
Space and occupancy 11,033
Insurance 4,300
Audit and tax 1,978
Equipment rental and repair 1,235
Total expenses 1,233,154 $

Supplemental Disclosure
The Legal Services Corporation (LSC) regulations require that Legal Aid Society of San Diego, Inc. (the Society) devote at least 12.5% of its LSC Basic Field Award in involving private attorneys in the provision of legal services to the indigent. During the year ended June 30, 2024, the Society expensed approximately 33% of its LSC Basic Field Award for private attorney involvement.

March 25, 2025
Item #12 Page 498 of 578

25 Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
The Board of Directors
Legal Aid Society of San Diego, Inc.

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Legal Aid Society of San Diego, Inc., which comprise the statement of financial position as of June 30, 2024, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related noted to the financial statements, and have issued our report thereon dated November 27, 2024.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered Legal Aid Society of San Diego, Inc.’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Legal Aid Society of San Diego, Inc.’s internal control. Accordingly, we do not express an opinion on the effectiveness of Legal Aid Society of San Diego, Inc.’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

March 25, 2025
Item #12 Page 499 of 578

26 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Legal Aid Society of San Diego, Inc.’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

San Diego, California
November 27, 2024
March 25, 2025
Item #12 Page 500 of 578

27 Report of Independent Auditors on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance
The Board of Directors
Legal Aid Society of San Diego, Inc.

Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Legal Aid Society of San Diego, Inc.’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of Legal Aid Society of San Diego, Inc.’s major federal programs for the year ended June 30, 2024. Legal Aid Society of San Diego, Inc.’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, Legal Aid Society of San Diego, Inc. complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (U.S. GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of Legal Aid Society of San Diego, Inc. and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of Legal Aid Society of San Diego, Inc.’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to Legal Aid Society of San Diego, Inc.’s federal programs.

March 25, 2025
Item #12 Page 501 of 578

28 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on Legal Aid Society of San Diego, Inc.’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with U.S. GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about Legal Aid Society of San Diego, Inc.’s compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with U.S. GAAS, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding Legal Aid Society of San Diego, Inc.’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
 Obtain an understanding of Legal Aid Society of San Diego, Inc.’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of Legal Aid Society of San Diego, Inc.’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

March 25, 2025
Item #12 Page 502 of 578

29 Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit, we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

San Diego, California
November 27, 2024
March 25, 2025
Item #12 Page 503 of 578
Legal Aid Society of San Diego, Inc.
30 Schedule of Findings and Questioned Costs
Year Ended June 30, 2024
Section I – Summary of Auditor’s Results
Financial Statements
Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting:
 Material weakness(es) identified? Yes No
 Significant deficiency(ies) identified? Yes None reported Noncompliance material to financial statements noted? Yes No Federal Awards
Internal control over major federal programs:
 Material weakness(es) identified? Yes No
 Significant deficiency(ies) identified? Yes None reported Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? Yes No
Identification of Each Major Federal Program and type of auditor’s report issued on compliance for each major federal program.

Assistance Listing
Number Name of Federal Programs or Cluster
Type of auditor’s report issued on
compliance for each major federal
program:

9.80525 Legal Services Corporation Basic Field
Award and Technology Initiative Grant
Unmodified

21.027 COVID-19 – Coronavirus State and
Local Fiscal Recovery Funds
Unmodified
Dollar threshold used to distinguish between Type A and Type B programs: $750,000 Auditee qualified as low-risk auditee? Yes No
Section II – Financial Statement Findings
None reported.

Section III – Federal Award Findings and Questioned Costs None reported.

March 25, 2025
Item #12 Page 504 of 578

March 25, 2025
Item #12 Page 505 of 578

Housing and Homeless Services Department
1200 Carlsbad Village Drive  Carlsbad, CA 92008  760-434-2810 t

EXECUTIVE SUMMARY
ORGANIZATION: Legal Aid Society of San Diego

1. Please describe how your organization will be using the requested funds.

LASSD’s Fair Housing Team is comprised of highly skilled attorneys, advocates, investigators, and testing coordinators with fair housing expertise. We will use the funds to ensure that meritorious fair housing claims are investigated and the appropriate enforcement path is chosen when necessary. All deliverables will be accomplished between July 1, 2025, and June 30, 2026.

LASSD will investigate alleged violations of federal, state, and local discrimination laws using standard fair housing investigative methodology. After there has been a determination that a claim is meritorious, LASSD will gather facts, witnesses, documents, and develop respondent profiles. Investigation may include surveys and interviews of in- place tenants, interviews of past tenants, and testing. LASSD will provide information and in-house referrals to other LASSD teams on non-fair housing landlord-tenant issues.

After a case is accepted for enforcement, LASSD will explain all enforcement options to the client and help determine which is best for their situation, which may include conciliation, administrative proceedings, and/or litigation.

Additionally, a key aspect of the fair housing program is comprehensive outreach and education to the public regarding fair housing protections and obligations. LASSD will use the funds to support and expand outreach efforts to provide high quality fair housing education to the Carlsbad community, including tenants, homeowners, housing providers, community organizations, and City staff.

Finally, the fair housing team administers an expansive fair housing testing program to identify otherwise undetected instances of discrimination. LASSD’s testing coordinators have significant training and expertise, and maintain updated testing methodologies for implementation of a high-quality testing program.

LASSD’s comprehensive fair housing services will increase and preserve affordable housing opportunities for low - and moderate -income households by helping residents overcome barriers to housing. LASSD’s project will also prevent and reduce homelessness by ensuring that residents are not denied housing or removed from their existing housing in violation of fair housing laws, such as a landlord’s refusal to grant a reasonable accommodation that would allow a person with a disability to remain in their home.

The key staff responsible for this project are Janeth Castaneda , Testing Coordinator ; Fabiola Bautista, Advocate; and Gauri Applegate, Lead Attorney. Additionally, Managing March 25, 2025
Item #12 Page 506 of 578
Attorney, Amalea Romero, will provide oversight of the project and serve as the point of contact for the City.

2. Attach a budget showing the specific line -item breakdown on how you arrived at the funding request.

Please see attached.

3. Describe how you r organization will be able to advance your program if you do not receive the entire funding request. What is your funding threshold before you can no longer provide the intended services or supplies you are seeking?

LASSD requests $27,968 for this project. If we do not receive the entire funding request it will not be possible to provide all of the current fair housing services we provide in Carlsbad. If we do not receive the entire funding request it may also jeopardize our other North County Fair Housing contracts , since LASSD leverages these funds to staff our fair housing team.

4. Does your organization charge a fee for accessing your services or supplies? If so, please describe the rational for this fee.

No.

5. Will the funding of this program with a CDBG grant allow you to receive a matching grant from another organization? If so, where would those funds come from and how much would that grant be in dollars?

Not applicable.

6. If your funding is approved, how many Carlsbad residents will you be able to assist?

LASSD is on track to assist over 146 Carlsbad residents this fiscal year and expects that demand for fair housing services will only increase with rising cost of living . LASSD anticipates assisting 146 Carlsbad residents in the upcoming grant year if we receive the entire funding request.

March 25, 2025
Item #12 Page 507 of 578
CDBG
Carls
bad
$ 27,968.00
Carlsbad
Perso
nnel
Janeth Castaneda 14,946
Anicia Frazier 2,408
Benefits 5, 497
To
tal Personnel 22,851
SDRAFFH 500.00
Tests 400.00
TotalOperating 900.00
Indirect Cost 4,217
Total Cost $ 27,968
March 25, 2025
Item #12 Page 508 of 578

THE LEGAL AID SOCIETY OF SAN DIEGO
Board of Directors
CEO / Executive
Director
HR Director
HR
Specialist
HR
Assistant
Senior
Executive
Assistant
Executive
Assistant
Senior
Administrative
Assistant
Developmen
t Director
Development
Assistant
Outreach &
Comm
Relations
Manager
Quality
Assurance
Coordinator
Grants
Manager
Grants
Assistant
Deputy
Directors
Housing
Justice
Collaborative
Coordinator
Housing
Managing
Attorney
Supervising
Attorneys
Lead
Attorney
Staff
Attorneys
Administrati
ve Hearing
Advocate
Lead
Advocates
Advocates
Legal
Secretaries
Intake
Managing
Attorney
Staff
Attorney
Senior
Advocate
Lead
Advocate
Advocates
Community
Response
Managing
Attorney
Assistant
Program
Manager
Lead Intake
Specialists
Intake
Specialists
Fair Housing
Managing
Attorney
Supervising
Attorneys
Lead
Attorney
Staff
Attorneys
Testing
Coordinators
Advocates
Investigator
Admin
Assistant
Shriver Housing
Managing
Attorney
Supervising
Attorneys
Staff
Attorneys
Advocates
Investigator
Legal
Secretaries
Pro Bono
Managing
Attorney
Supervising
Attorneys
Lead
Attorney
Staff
Attorneys
Advocates
Lead Admin
Assistant
Admin
Assistant
Income
Maintenance
Supervising
Attorney
Administrative
Hearing
Advocate
Education
Rights
Managing
Attorney
Lead
Attorney
Advocate
Family Law
Managing
Attorney
Supervising
Attorney
Lead
Attorneys
Staff
Attorneys
Senior
Advocate
Advocates
Legal
Secretary
SSI Managing
Attorney
Supervising
Attorney
Assistant
Program
Manager
Staff
Attorneys
Senior
Advocate
Advocates
Admin
Assistants
Immigration
Managing
Attorney
Lead
Attorney
Staff
Attorney
DOJ
Accredited
Representativ
e
Consumer
Protection
Managing
Attorney
Supervising
Attorneys
Lead
Attorney
Staff
Attorneys
Advocates
Legal
Secretary
Taxpayer
Rights
Managing
Attorney
Lead
Attorney
Lead
Advocate
Advocate
CCHEA
Managing
Attorney
Supervising
Attorney
Staff
Attorneys
Program
Coordinator
Senior
Advocates
Advocates
Admin
Assistant
Director of
Policy, Training
/HCA
Coordinator
Case
Management
Program
Manager
Supervising
Case
Manager
Lead Case
Managers
Case
Managers
Office
Manager
Legal
Secretaries
Chief Fiscal
Officer
Controller
Accounting
Supervisor
Accountants
Payroll
Specialist
Accounts
Payable
Admin
Assistant
LASSD Teams:
• Case Management
• CCHEA (health)
• Community Response
Team (CRT)
• Consumer
• Education Rights
• Fair Housing
• Family
• Housing
• Immigration
• Income Maintenance
• Intake
• Pro Bono Program
• Shriver Housing
• SSI
• Taxpayer Rights
March 25, 2025
Item #12 Page 509 of 578

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM

NOTICE OF FUNDING AVAILABILITY

The City of Carlsbad is pleased to announce the availability of applications for the f iscal year 2025-26 Community Development Block Grant (CDBG) program. The CDBG program is federally funded by the Department of Housing and Urban Development and is administered by the city to provide assistance to lower-income residents and communities. For FY 2025-26, the total CDBG award to Carlsbad for local disbursement is estimated at $550,741 – available in the following categories:

Category Key Details Estimated Available
Public Services
• Programs assisting low-income households
• Services carried out by non-profit agencies
• Funding capped at 15% of grant
$82,611
Administration/
Fair Housing
• Subrecipient oversight
• Compliance with federal requirements
• Financial management
• Fair Housing services
• Funding capped at 20% of grant
$110,148
Affordable Housing/
Facility Improvements
• Facility improvements for non-profits
• Acquisition/rehabilitation of affordable housing $357,981

Applications Due: Jan. 17, 2025, by 5 p.m. Contact: Erin Peak Details: [email protected] Program Manager
* Email Submission Highly Encouraged* 442-339-2043
[email protected]
Paper copies may be delivered to:

City of Carlsbad
Housing & Homeless Services
1200 Carlsbad Village Drive
Carlsbad, CA, 92008

ESTIMATED TIMELINE
*Dates are tentative and subject to change. All public meetings and review and comment periods will be separately publicly noticed*
Notice of Funding Availability Nov. 20, 2024
Applications Due Jan. 17, 2025
Housing Commission March 2025
30-day public review/comment April 2025
City Council Public Hearing April 2025

March 25, 2025
Item #12 Page 510 of 578

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM
FY 2025-26 FUNDING APPLICATION

INSTRUCTIONS
This application must be completed for each organization seeking CDBG funding from the City of Carlsbad.

All information requested must be provided or the application will be considered incomplete and will not be further evaluated for funding consideration.

Step 1. Complete fillable application and submit prior to Jan. 17, 2025 by 5 pm.

Step 2 . Include required attachments – combine into one file saved as “Applicant Name – Year – CDBG Application Attachments.”
 Board of Directors' resolution authorizing submittal of application  Board of Directors' resolution designating official(s) authorized to enter into agreements on behalf of organization.
(Note: One resolution both authorizing submittal of applications and entering into agreements may be substituted for the above two documents.)  Sample Intake Form
 List of Board of Directors
 Financial Audit Report for the most recently ending Fiscal Year  Application executive summary, including key staff, budget, and timeline.  Organizational chart
 Improvement/Construction projects only if applicable: Architectural plans, scope of work, cost estimates, property site information, as appropriate.

To be completed by Housing Services Division staff
Date Received: Local Objective:

Person Completing Review: Complete:

March 25, 2025
Item #12 Page 511 of 578

APPLICANT INFORMATION
Organization Name: Federal Unique Entity
Identification Number
Address: Contact Phone:

Contact person/title: Contact email:

Organization Type:  Nonprofit  For-p rofit  Local public agency  State public agency Other (Please specify)
Please describe the mission/purpose of the organization:

Please provide the o rganization date of incorporation and number of years providing proposed program/project?
Please describe the organization staff positions directly responsible for the proposed program and their qualifications and experience:

Please indicate your agency's level of experience with the CDBG program:
 No or little experience (up to 1 year of using CDBG funds)  Some experience (2 to 3 years of using CDBG funds)
 Moderate experience (4 to 5 years of using CDBG funds)  Considerable experience (more than 5 years of using CDBG funds)

PROJECT/PROGRAM INFOMATION
Please provide implementation schedule for proposed project or program, including important steps such as hiring staff, obtaining bids, acquiring property, etc. If project involves property acquisition or construction, include plans, scope of work, cost estimates, or other applicable documents in appendices.

March 25, 2025
Item #12 Page 512 of 578
Describe steps already completed or to be completed to initiate project. These may include community support, staffing, securing an appropriate location, marketing and networking.

Describe the program’s timeline with dates and times, including the earliest possible start dates, end dates and milestones, as applicable.

Describe the work to be performed, including the activities to be undertaken or the services to be provided, and the goals and objectives of the program/project:

How accessible or convenient is the proposed program/project to Carlsbad residents? (Please be specific such as direct services to client’s home, transportation provided to and from facility, or relation to public transportation.)

Does your agency focus its activities on populations with special needs? If yes, please specify population (Homeless households, persons with disabilities, persons with substance abuse, veterans, farmworkers, seniors, children, etc.)

Please describe how low-and-moderate income persons will benefit from the proposed program/project.

What is the approximate percentage of your clients that have annual family incomes in each of the following ranges: (Percentages should add to 100%)
% of clients are at 30% or below the area median income _ % of clients are between 31% to 50% of the area median income % of clients are between 51% to 79% of the area median income % of clients are at 80% or above the area median income March 25, 2025
Item #12 Page 513 of 578
Please indicate the number of clients benefiting from the proposed activity and the percentage that are Carlsbad residents.

Persons of which % are Carlsbad residents
Does your organization charge recipients for the provided services?  No  Yes (Please specify) $_______
How does your organization provide language access to recipients with less than proficient English? How will recipients’ information be collected and documented? How will the outcomes be measured, collected and documented? Describe collaboration with other agencies, such as the County Continuum of Care and other non-profit organizations and/or agencies to form a cohesive approach in serving the low income and most vulnerable populations.

FINANCIAL INFORMATION
CDBG Grant Request: $ Total Project/Program Cost: $
Did you receive any of the following sources of funding from the City of Carlsbad within the last two fiscal years (2022-2023 and 2023-2024) for the proposed program/project? CDBG
Community Activity
Funding General Funds
Other (specify):
 Yes
 Yes
 Yes
 Yes
 No
 No
 No
 No
If you have received federal funds, including CDBG funds in previous years, have program violation findings ever been made against your agency/organization? If yes, please explain nature of finding(s) and how finding(s) has been addressed by your organization.

March 25, 2025
Item #12 Page 514 of 578
Did you receive any federal funds, including CDBG funding from other cities? If so, please describe source, year(s), and amounts.

Source
-
-
-
Amount
$
$
$

PROPOSED BUDGET
Category/Item CDBG Request Other Sources Total
Wages/Salaries $ $ $
Personnel Benefits $ $ $
Materials and Supplies $ $ $
Rent and Utilities $ $ $
Direct Program Expenses $ $ $
Mileage $ $ $
Other: ______________________ $ $ $
TOTAL $ $ $
Please further describe “Other Sources” from previous table.

Category/Item Other Sources Describe source and whether funding is secured or anticipated
Wages/Salaries $
Personnel Benefits $
Materials and Supplies $
Rent and Utilities $
Direct Program Expenses $
Mileage $
Other: ____________________ $
TOTAL $
If your project or program requires ongoing funding, please describe how the program or project will continue to be funded.

Page is left intentionally blank. Please see following page for signed certification.

March 25, 2025
Item #12 Page 515 of 578
March 25, 2025
Item #12 Page 516 of 578
Board Resolution
North County LGBTQ Resource Center
Re: City of Carlsbad CDBG Application – January 2025
The North County LGBTQ Resource Center hereby resolves the following:

1. To authorize the submittal of a CDBG application to the City of Carlsbad in January 2025.

2. To authorize Executive Director, Max Disposti and Board Secretary Maria Al-Shamma to enter into agreements on behalf of the North County LGBTQ Resource Center.

Adopted on: ____________________________________
Date
Signed: ________________________________________
Board Secretary
December 16, 2024
March 25, 2025
Item #12 Page 517 of 578
1 Biopsychosocial Assessment

Name: ________________________________ Preferred Name: ______________

Pronouns: _________________ Date of Birth: _____________ Age: ____________

Phone: ________________________________ Email: _______________________

Address: ______________________________________________________________

Disability status: _____________________ Is English your primary language? _______

Cultural identities or considerations: ________________________________________

Gender Identity (Circle): Cisgender male, Cisgender female, Transgender male, Transgender female, Non-Binary, Gender Fluid, Intersex, Unsure/Don’t know, Other

Sexual Identity: ________________________________________________________

Race/Ethnicity: ______________________ Nationality: ______________________

Religion or faith? Active? ________________________________________________

Relationship Status (Circle):

Single, Living Together, Married, Polyamorous/Non-Monogamous, Divorced, Other

Presenting Concerns:

What brings you in to therapy? What issues do you hope to address? _____________

______________________________________________________________________

______________________________________________________________________

NC LGBTQ Resource Center 3220 Mission Ave. Suite 2 Oceanside, CA 92058 March 25, 2025
Item #12 Page 518 of 578
2 How long has this problem been affecting you? _______________________________

_____________________________________________________________________

How, and to what degree, does this affect your ability to manage in your daily life?

_____________________________________________________________________

What have you tried to solve or manage the issue(s)? __________________________

_____________________________________________________________________

Physical and Mental Health:

How would you rate your day-to-day stress level (1-10)? _________________________

Describe your physical health and any physical limitations: ______________________

______________________________________________________________________

Have you been diagnosed with any mental health disorders? _____________________

_____________________________________________________________________

What medications are you currently taking and what is the dosage of each? _________

______________________________________________________________________

Do you currently, or have you ever contemplated suicide? _______________________

______________________________________________________________________

Have you ever attempted suicide? _________________________________________

Have you ever been hospitalized for psychiatric reasons?_______________________

Have you received therapy before? If so, when and for low long? What did you like and not like about your previous therapy experience(s)? ___________________________

_____________________________________________________________________ NC LGBTQ Resource Center 3220 Mission Ave. Suite 2 Oceanside, CA 92058 March 25, 2025
Item #12 Page 519 of 578
3 Are there any family members who have mental health conditions? ________________

_____________________________________________________________________

What are your hopes and concerns/fears regarding therapy? ____________________

____________________________________________________________________

Substance Use/Addiction:

Never In the Past Occasionally Frequently
Alcohol
Nicotine Products
Marijuana
Illegal Drugs
Misuse Prescription Drugs
Gambling, sex, pornography, shopping,
other addictions

Have you ever been in treatment for addiction? ________________________________

Is there a history of addiction in your family? If yes, please describe. _______________

_____________________________________________________________________

Does drug or alcohol use impact your ability to work, care for yourself, care for children or family? ____________________________________________________________

Is there anything about your alcohol or drug use that you hope to address in therapy?

____________________________________________________________________

NC LGBTQ Resource Center 3220 Mission Ave. Suite 2 Oceanside, CA 92058 March 25, 2025
Item #12 Page 520 of 578
4 Family, Relationships, Social:

Who lives with you in your home? ________________________________________

__________________________________________________________________

Do you feel safe in your home? _________________________________________

Does anyone in your life push, hit, slap, grab, or throw things at you? ___________

Are you experiencing physical, sexual, emotional, or psychological abuse within your home or anywhere else?
___________________________________________________________________

Who is in your family? __________________________________________________

_____________________________________________________________________

Who is the person/people you are closest with? ______________________________

_____________________________________________________________________

What is the level of conflict in your home? Low, moderate, high? __________________

Are there significant problems in your family now? In the past? ___________________

_____________________________________________________________________

Describe any problems you have in relationships (family, friends, romantic partners)? ______________________________________________________________________

______________________________________________________________________

Do you get along well with others (neighbors, colleagues, etc.)? ___________________

What is a strength that you bring to relationships? ______________________________

Describe any difficulties in communicating with others. _________________________

____________________________________________________________________ NC LGBTQ Resource Center 3220 Mission Ave. Suite 2 Oceanside, CA 92058 March 25, 2025
Item #12 Page 521 of 578
5 What do you like to do for fun? _____________________________________________

What are your greatest strengths? __________________________________________

Education, Work, Legal:

What is your educational background? ______________________________________

How was your educational experience? _____________________________________

Are you currently employed? FT/PT? Please describe the nature of your work. ______

_____________________________________________________________________

Are you satisfied with your job and work life? Please describe. ___________________

______________________________________________________________________

Have you ever, or do you currently, serve in the military? _______________________

Are you involved in any legal action or proceedings? ___________________________

Do you have any concerns about potential legal situations (ie deportation, arrest, probation, etc.)? _______________________________________________________

Trauma History:

Have you ever witnessed or experienced a traumatic event (any time that you have been in a situation that is either dangerous, painful, or overwhelming to your system) such as major illness, car accidents, physical, sexual, emotional or mental abuse, loss of a loved one, verbal threats or intimidation, witnessing violence in the home, witnessing a parent or loved one be deported? _______________________________

____________________________________________________________________

When you were a child, how were you disciplined? ____________________________

Did you witness or experience any violence in your home? ______________________ NC LGBTQ Resource Center 3220 Mission Ave. Suite 2 Oceanside, CA 92058 March 25, 2025
Item #12 Page 522 of 578
6 Resources:

Do you have enough food to eat on a regular basis? ___________________________

Do you struggle financially? And/or Do you have difficulty paying for your basic necessities (utilities, transportation, etc.)? ____________________________________

Do you use public transportation? Is transportation an obstacle or barrier? _________

Is your housing situation secure and consistent? ______________________________

Do you have health insurance? ___________________________________________

Do you have adequate access to medical care? ______________________________

Do you have access to affirming providers? __________________________________

Do you have opportunities for leisure time? __________________________________

Access to friends and support systems? ____________________________________

What are your hobbies and/or personal interests? _____________________________

What are your go-to coping mechanisms? / How do you cope with stress? _________ ____________________________________________________________________

Anything else you want to make sure I know or that would be relevant to our work together? ____________________________________________________________

____________________________________________________________________

Any questions for me? _________________________________________________

Date: ________________________________

Completed by: ________________________________________

NC LGBTQ Resource Center 3220 Mission Ave. Suite 2 Oceanside, CA 92058 March 25, 2025
Item #12 Page 523 of 578

North County LGBTQ Resource Center
Board of Directors 2024

Ken Grandlund, Chair
Cox Communications, Corporate Executive

Maria Al-Shamma, Secretary
Vista Unified School District, Social Worker

Yu-Wen Chio, Treasurer
Roblocks, High Tech Engineer

Paul Garza
Genentech, Senior Director of Quality Control

Aaron Giron
Private Practice, Attorney

Corinna Contreras, Member at Large
City of Vista, Councilmember

Executive Staff

Max Disposti, Executive Director

Lisa Nava, Director of Operations
March 25, 2025
Item #12 Page 524 of 578
North County LGBTQ Resource Center
Statement of Financial Position
As of December 31, 2023
Accrual Basis Wednesday, January 24, 2024 03:11 PM GMT-08:00 1/1 TOTAL
AS OF DEC 31, 2023 AS OF DEC 31, 2022 (PY)
ASSETS
Current Assets
Bank Accounts
Main Checking x3727 485,049.10 541,079.66
MAT x7379 - HIV/AIDS 100.00 78,026.43
Mental Health x6778 121,211.42 96,820.22
Plat Bus x5105 104,977.56 100.00
Pride x5121 24,475.69 41,982.80
Project Youth x6737 330.38 49,060.73
Stop The Hate x6729 300.00 37,292.88
Unicorn Homes x5113 463,860.99 75,688.79
Total Bank Accounts $1,200,305.14 $920,051.51
Other Current Assets
Inventory Asset
Gift cards on hand 3,300.00
Total Inventory Asset 3,300.00
Total Other Current Assets $3,300.00 $0.00
Total Current Assets $1,203,605.14 $920,051.51
Fixed Assets
Equipment 14,638.11 6,210.94
Total Fixed Assets $14,638.11 $6,210.94
TOTAL ASSETS $1,218,243.25 $926,262.45

LIABILITIES AND EQUITY
Liabilities
Long-Term Liabilities
PPP Loan 0.00 0.00
Total Long-Term Liabilities $0.00 $0.00
Total Liabilities $0.00 $0.00
Equity
Net Assets 168,206.83 168,206.83
Retained Earnings 758,055.62 403,572.74
Net Revenue 291,980.80 354,482.88
Total Equity $1,218,243.25 $926,262.45
TOTAL LIABILITIES AND EQUITY $1,218,243.25 $926,262.45
March 25, 2025
Item #12 Page 525 of 578
North County LGBTQ Resource Center
Statement of Activity
January - December 2023
Accrual Basis Wednesday, January 24, 2024 03:07 PM GMT-08:00 1/2 TOTAL
JAN - DEC 2023 JAN - DEC 2022 (PY)
Revenue
Dining Out For Life 3,995.91
Gala Fundraiser 53,761.12 13,658.25
General Contributions 329,049.74 348,109.35
Grants 1,111,305.86 865,231.12
Matching Contributions 26,970.09
Mental Health Services 5,275.74
Monthly Donors 3,695.00
Training 26,334.30 4,150.00
Total Revenue $1,560,387.76 $1,231,148.72
GROSS PROFIT $1,560,387.76 $1,231,148.72
Expenditures
Accounting 22,587.20 13,900.00
Advertising & Marketing 31,254.37 26,254.90
Bank Charges & Fees 153.80 1,239.81
Benefits 82,229.79 63,962.49
Board Expenses 6,890.00 450.00
Cleaning Supplies 189.52
Clothing Assistance 2,165.38
Conference 370.79 1,000.00
contract labor 19,827.00 3,913.00
ED Expenses 1,581.22
Emergency Funds 30,639.52 17,032.12
Events 62,594.86 27,208.68
Food 14,199.17 11,883.30
Fundraising Expenses 29,781.30
Grant Writing 15,800.00 13,000.00
Insurance 15,217.11 7,654.42
Internet 818.00 1,157.88
Janitorial 2,499.60
Legal & Professional Fees 3,615.65
Lodging 17,830.81 2,120.54
Maintenance and Repair 2,253.43 1,399.36
Meals & Entertainment 291.10 18,622.25
Mileage 5,727.91 927.66
Miscellaneous 2,725.71
Office Supplies 13,137.73 17,116.04
Office Supplies & Software 1,122.31 1,266.67
Office/General Administrative Expenditures 2,586.93 5,911.28 Other Business Expenses 3,056.61 843.00
Payroll Processing 5,642.40 4,856.40
March 25, 2025
Item #12 Page 526 of 578
North County LGBTQ Resource Center
Statement of Activity
January - December 2023
Accrual Basis Wednesday, January 24, 2024 03:07 PM GMT-08:00 2/2 TOTAL
JAN - DEC 2023 JAN - DEC 2022 (PY)
Payroll Taxes 194,097.06 142,764.99
Payroll Wage Expense 600,929.64 418,038.15
Postage 2,948.35
Prom 150.00
Rent 27,516.81 20,100.00
Rent & Lease 10,255.28 5,530.00
Repairs & Maintenance (deleted) 90.84
SD Pride and Trans Pride 1,034.50
Security 1,000.00 900.00
Sponsorship 1,050.19 1,040.00
Staff Training 1,912.43 53.36
Supplies 539.46 2,346.12
Support Group Expenses 1,042.24
Taxes & Licenses 292.02 498.50
TDOR 18.49
TDOV 1,994.81
Telephone 550.00
Town Hall Meeting 2,680.00
Travel 19,026.53 10,781.56
Uncategorized Expense 4,380.01
Utilities 5,334.96 3,065.51
Video 6,579.95
Volunteer Appreciation 681.28
Website 6,013.38 5,602.26
workers compensation 3,263.78 2,461.32
Total Expenditures $1,268,406.96 $876,665.84
NET OPERATING REVENUE $291,980.80 $354,482.88
NET REVENUE $291,980.80 $354,482.88
March 25, 2025
Item #12 Page 527 of 578
As of Dec 31, 2022 As of Dec 31, 2021 (PY)
ASSETS
Current Assets
Bank Accounts
Checking Mental Health 0.00 47,447.71
Checking Project Youth 0.00 35,648.32
Checking Unicorn 0.00 38,303.80
Main Checking x3727 541,079.66 414,759.16
MAT x7379 - HIV/AIDS 78,026.43 12,443.92
Mental Health x6778 96,820.22
Plat Bus x5105 100.00
Pride by the Beach 0.00 23,176.66
Pride x5121 41,982.80
Project Youth x6737 49,060.73
Stop The Hate x6729 37,292.88
Unicorn Homes x5113 74,688.79
Total Bank Accounts $ 919,051.51 $ 571,779.57 Total Current Assets $ 919,051.51 $ 571,779.57 Fixed Assets
Equipment 6,210.94
Total Fixed Assets $ 6,210.94 $ 0.00 TOTAL ASSETS $ 925,262.45 $ 571,779.57

LIABILITIES AND EQUITY
Liabilities
Long-Term Liabilities
PPP Loan 0.00 0.00
Total Long-Term Liabilities $ 0.00 $ 0.00 Total Liabilities $ 0.00 $ 0.00 Equity
Net Assets 168,206.83 168,206.83
Retained Earnings 403,572.74 103,326.75
Net Revenue 353,482.88 300,245.99
Total Equity $ 925,262.45 $ 571,779.57 TOTAL LIABILITIES AND EQUITY $ 925,262.45 $ 571,779.57 Total
Monday, Feb 06, 2023 02:22:21 PM GMT-8 - Accrual Basis
North County LGBTQ Resource Center
Statement of Financial Position
As of December 31, 2022
March 25, 2025
Item #12 Page 528 of 578
Jan - Dec 2022 Jan - Dec 2021 (PY)
Revenue
Corporate Donations 25,580.86
Emergency or Unpredicted Funds 119,284.09
Gala Fundraiser 13,658.25 98,299.51
General Contributions 348,109.35 71,593.31
Grants 865,231.12 209,299.33
HIV Payroll 3,022.80
Marketing Promotions-Rent Income 186.75
Matching Contributions 38,463.38
Mental Health Payrolls 57,082.40
Monthly Donors 30,000.00
PPP Loan Forgiveness 40,000.00
Pride Payroll 11,424.00
Project Youth Payroll 7,374.00
Reimbursements 88,593.69
Training 4,150.00 8,393.75
Unicorn Homes Payrolls 15,760.00
Total Revenue $ 1,231,148.72 $ 824,357.87 Gross Profit $ 1,231,148.72 $ 824,357.87 Expenditures
Accounting 13,900.00 6,800.00
Advertising & Marketing 26,254.90 3,490.08
Bank Charges & Fees 1,239.81 877.59
Benefits 64,242.09 33,206.29
Board Expenses 450.00 1,309.82
Cleaning Supplies 563.20
Clothing Assistance 2,165.38
Conference 1,000.00
contract labor 3,913.00
ED Expenses 2,177.46
Emergency Funds 17,032.12 50,873.43
Events 27,208.68 502.49
Food 11,883.30 5,924.67
Fundraising Expenses 21,571.44
Gender Advocacy Project 236.51
Grant Writing 13,000.00
Insurance 7,654.42 10,355.78
Internet 1,157.88 822.39
Janitorial 2,499.60 2,089.00
Legal & Professional Fees 3,615.65
North County LGBTQ Resource Center
Statement of Activity
January - December 2022
Total
March 25, 2025
Item #12 Page 529 of 578
Lodging 2,120.54 5,031.59
Maintenance and Repair 1,399.36 423.44
Meals & Entertainment 18,622.25
Mileage 927.66 1,192.65
Movie Night 482.16
Office Supplies 17,116.04 2,422.36
Office Supplies & Software 1,266.67 94.63
Office/General Administrative Expenditures 5,631.68 2,800.00 Other Business Expenses 843.00
Payroll Processing 4,856.40 5,975.92
Payroll Taxes 142,764.99 69,645.92
Payroll Wage Expense 418,038.15 224,648.09
Payroll Wage Expenses 7,689.24
Postage 2,948.35
Prom 150.00
Purchases 100.00
Rent 20,100.00 15,900.00
Rent & Lease 5,530.00
Repairs & Maintenance 90.84 46.39
SD Pride and Trans Pride 1,034.50 374.15
Security 900.00
Sponsorship 1,040.00
Staff Training 53.36 366.60
Supplies 2,346.12
Taxes & Licenses 498.50 1,289.25
TDOR 659.57
TDOV 577.12
Town Hall Meeting 3,680.00 450.00
Travel 10,781.56 1,784.99
unknown 32,660.87
Utilities 3,065.51 1,733.09
Video 6,579.95
Website 5,602.26 5,475.72
workers compensation 2,461.32 1,487.98
Total Expenditures $ 877,665.84 $ 524,111.88 Net Operating Revenue $ 353,482.88 $ 300,245.99 Net Revenue $ 353,482.88 $ 300,245.99 Monday, Feb 06, 2023 02:21:57 PM GMT-8 - Accrual Basis
March 25, 2025
Item #12 Page 530 of 578
City of Carlsbad CDBG
January 2025
North County LGBTQ Resource Center – Executive Summary

Overview of Proposal: The North County LGBTQ Resource Center was incorporated in 2011 with a mission “to serve, empower, and advocate for North County’s diverse LGBTQI community.” The Center has provided behavioral health services since its inception and is the only organization providing free behavioral health services for this population. The Center's primary population consists of LGBTQ+ communities. All populations of special concern such as homeless households, persons with disabilities, persons with substance abuse, veterans, farmworkers, seniors, children etc. intersect with LGBTQ+ communities and as such are communities served by The Center. For example, The Oceanside City Council recently approved a Safe Parking program to be run in the parking lot of The Center, supporting community members who are unhoused, including Carlsbad community members. The Center is the acknowledged expert on gender affirming behavioral health care for the region, providing both expert services and clinical training.

The Center recently acquired and is now occupying a new building at 1919 Apple Street in Oceanside – two miles from its border with Carlsbad. Near groceries, PCH and Oceanside Blvd., the location is very connected to public transportation, including the Sprinter and the bus. The proposed project will complete expansion, renovation, and beautification of the Behavioral Health suites at this location. The Center has accepted a bid from Marinez Building that will complete renovation of the space including painting, flooring, electrical, carpentry, demolition, hauling, plumbing, drywall, and HVAC for a total cost of $66,750. Following the expiration of the lease of an existing tenant in the targeted suites, the project will be implemented and completed in October - December 2025.

Key Staff: Key staff to oversee the renovation of The Center’s Behavioral Health suites include:

Lisa Nava, Director of Operations and Max Disposti, Executive Director.

Budget: The budget for the proposed project includes the following:

• Marinez Building Estimate: $66,750
• Wages and Salaries (for Project Manager/Director of Operations - $5666/month x 3 months x 0.25 FTE): $4250
• Total: $71,000

Timeline: A bid has been accepted from Marinez Building. The lease for the renter currently occupying the suites to be renovated ends in early fall 2025. As a result, this work is planned for October - December 2025.

March 25, 2025
Item #12 Page 531 of 578
North County LGBTQ Resource Center Organizational Chart

FINANCIAL

COMMITTEE

BOARD OF

DIRECTORS

EXECUTIVE

COMMITTEE
1 9 1 9 Apple Street, Oceanside CA 92054 | 7 60-994-1 690 | ncresourcecenter.org

EXECUTIVE

DIRECTOR

DIRECTOR OF

OPERATIONS

CLINICAL PROGRAM

DIRECTOR

CLINICAL PROGRAM

MANAGER

DIRECTOR OF

DEVELOPMENT
GRANT

ACCOUNTANT PRIDE DIRECTOR
PRIDE

COMMITTEE

INTERNS

YOUTH SERVICE

SPECIALIST

PROJECT YOUTH

COORDINATOR

IMMIGRATION

ADVOCATESTOP THE HATECASE

MANAGEMENT

GAP PROGRAM

COORDINATOR
MEDIA

SPECIALIST

VOLUNTEER

COORDINATOR

ENHANCED

AFFIRMING SERVICES

VICTIM SERVICES

UNICORN HOMES

YOUTH HOST HOME

COORDINATOR

HOUSING

REPRODUCTIVE
RIGHTS

REPRODUCTIVE

RIGHTS PROGRAM

MANAGER

GAP COMMITTEE

PROJECT YOUTH

COMMITTEE
March 25, 2025
Item #12 Page 532 of 578